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Rahul and Shubham are partners in a partnership Rahul withdraw Rs.4,000/- during the year as drawings. Interest on drawings is charged @15% p.a. The amount of interest on drawings at the end of the year will be:

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Rs.300/-

Rs.600/-

Rs.1,200/-

Rs.150/-

answer is A.

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Rs.4,000 × 15% × ½ = 300.

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