Anita and Ankita are partners sharing profits equally. Their capitals, maintained following Fluctuating Capitals Accounts Method as on 1st April were Rs. 5,00,000 and Rs. 4,00,000 respectively. Partnership Deed provided to allow interest on Capital @10% p.a. The firm earned net profit of Rs. 2,00,000 for the year ended 31st march. Pass the Journal entry for Interest on Capital.