Daya and Deena were partners in a firm sharing profits and losses in the ratio of 3 : 1. On 1st April, 2023, their capital accounts showed balances of ₹ 5,00,000 and ₹ 6,00,000 respectively. The partnership deed provided for interest on capital @ 12% p.a. Show the treatment of interest on capital in the following cases:
[(i)] During the year ended 31st March, 2024, the firm earned a profit of ₹ 2,00,000.
[(ii)] During the year ended 31st March, 2024, the firm earned a profit of ₹ 66,000.