Manoj and Nitin were partners in a firm sharing profits and losses in the ratio \(2 : 1\). On 31st March 2023, the balances in their capital accounts after making adjustments for profits and drawings were \rupee90,000 and \rupee80,000 respectively. During the year, Manoj withdrew \rupee40,000 and Nitin withdrew \rupee20,000. Subsequently, it was noticed that interest on capital @10\% p.a. was not provided to the partners. Also, interest on drawings to Manoj \rupee3,000 and to Nitin \rupee2,000 was not charged. Pass necessary adjusting journal entry.