Kamal and Kapil are partners having fixed capitals of Rs. 5,00,000 each as on 1st April. Kamal introduced further capital of Rs. 1,00,000 on 1st January whereas Kapil withdrew Rs. 1,00,000 on 1st January out of Capital. Interest on Capital is to be allowed @ 10% p.a. The firm earned net profit of Rs. 6,00,000 for the year ended 31st March. Pass the Journal entry for Interest on Capital and Prepare Profit & Loss Appropriation account.