Rand and Swere partners in a firm sharing profits in a 3:2 ratio. Their respective fixed capitals were Rs. 10,00,000 and Rs. 15,00,000. The partnership deed provided the following: (i) Interest on capital @ 10% p.a. (ii) Interest on drawing @ 12% p.a. During the year ended 31-3-2016, R's drawings were Rs. 10,000 per month drawn at the end of every month and S's drawings were Rs. 20,000 per month drawn at the beginning of every month. After the preparation of final accounts for the year ended 31-3-2016, it was discovered that interest on R's drawings was not taken into consideration. Calculate interest on R's drawings and give necessary adjusting entry for the same.