On first April, 2010 P and Q began business in organization consenting to share benefits and misfortunes just as. P contributed Rs. 30,000 while Q contributed Rs. 20,000 by method for capital. It was concurred that hobby be permitted on capital @6% per annum and charged on drawing @ 8% for each annum. P withdrew Rs. 200 toward the end of each month while Q withdrew Rs. 450 amidst consistently.
Benefits before the above noted changes for the year finished 31st March, 2011 added up to Rs. 8,970. Demonstrate the essential record records accepting:
(a) capital records are fluctuating
(b) capital records are altered.