X, Y and Z are equal partners with fixed capitals of Rs. 5,00,000, Rs. 3,00,000 and Rs. 1,00,000, respectively. After closing the accounts for the year ending 31^st March 2019, it was discovered that the interest on capitals was provided @ 6% per annum instead of 5% per annum. In the adjusting entry

A. X was debited with Rs. 2,000 and Z was credited with Rs. 2,000

B. X was credited with Rs. 2,000 and Z was debited with Rs. 2,000

C. Dr. X and Cr. Y by Rs. 2,000

D. Cr. X and Dr. Y by Rs. 2,000

Answer: Option A