During the year ended 31st March, 2017, Shivam, a partner withdrew Rs. 10000 for personal use 3 out of profits on 31 ^ (5t) July, 2016. He withdrew goods costing Rs. 20000( selling price Rs. 28000) on I ^ (st) February, 2017. He also withdrew Rs. 40000 out of capital on I ^ (st) March, 2017. Calculate interest on drawings when it is charged @ 10%p.a.
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