A and B are partners, sharing profits equally. Their fixed capitals were Rs. 2,00,000 and Rs. 3,00,000 respectively. Interest on capital as provided under the partnership deed @10% p.a. was omitted. Select the correct option to perform the rectification adjustment:

Let's calculate the missing Interest on Capital (IoC):A's IoC = $\text{Rs. }2,00,000\times 10\%=\text{Rs. }20,000$ B's IoC = $\text{Rs. }3,00,000\times 10\%=\text{Rs. }30,000$ Total IoC to be credited = $\text{Rs. }20,000+\text{Rs. }30,000=\text{Rs. }50,000$ This total of Rs. 50,000 is a division mistake that was instead distributed as profit equally ($1:1$) because IoC was omitted.Profit mistakenly shared equally = $\text{Rs. }50,000÷2=\text{Rs. }25,000$ each.Now, let's look at the adjustment table:PartnerIoC to Credit (Should get)Profit to Debit (Wrongly got)Net EffectARs. 20,000 (Cr.)Rs. 25,000 (Dr.)Rs. 5,000 (Dr.)BRs. 30,000 (Cr.)Rs. 25,000 (Dr.)Rs. 5,000 (Cr.)Hence, A's account needs to be debited by Rs. 5,000.