Complete the sequence where interest on capital has to be provided as per partnership deed, but available profits are not sufficient to provide full amount of Interest on capital.A. If it is appropriation, calculate interest on capital for all partners at given rateB. Divide the available amount in the capital ratio among the partnersC. Calculate ratio between capital of partnersD. Consider the partnership deed and decide whether interest on capital is a charge or an appropriationE. Consider the available profit Choose the correct answer from the options given below:

The correct logical sequence for dealing with insufficient profits when providing interest on capital is as follows: Step 1 (D): Consider the partnership deed and decide whether interest on capital is a charge against profits or an appropriation of profit.Step 2 (A): If it is an appropriation, calculate the interest on capital for all partners at the given rate to determine total claims.Step 3 (E): Consider the available profit amount.Step 4 (C): Calculate the ratio between the capitals of the partners (which is identical to the ratio of their calculated interest on capital).Step 5 (B): Since profits are insufficient, divide the available profit amount in the capital ratio (interest ratio) among the partners.Therefore, the correct chronological sequence is D, A, E, C, B.