Amit and Sumit entered into partnership on 1st April and invested Rs. 1,50,000 and Rs. 2,50,000 respectively as capitals. The Partnership Deed provided for interest on capitals @ 10% p.a. It also provided that Capital Accounts shall be maintained following Fixed Capital Accounts Method. The firm earned net profit of Rs. 1,00,000 for the year ended 31st March. Pass the Journal entry for Interest on Capital.