Sony and Romy are equal partners with fixed capitals of Rs. 4,00,000 and Rs. 3,00,000, respectively. After closing the accounts for the year ending 31^st March 2019, it was discovered that the interest on capitals was provided @ 8% per annum instead of 10% per annum. In the adjusting entry

A. Sony will be credited with Rs. 8,000 and Romy will be credited with Rs. 6,000

B. Sony will be debited with Rs. 8,000 and Romy will be debited with Rs. 6,000

C. Sony will be debited with Rs. 1,000 and Romy will be credited with in Rs. 1,000

D. Sony will be credited with Rs. 1,000 and Romy will be debited with Rs. 1,000

Answer: Option D