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Which of the following is the incorrect pair?  (a) Interest on drawings – Debited to capital account

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Which of the following is the incorrect pair? 

(a) Interest on drawings – Debited to capital account

(b) Interest on capital – Credited to capital account 

(c) Interest on loan – Debited to capital account 

(d) Share of profit – Credited to capital account

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(c) Interest on loan – Debited to capital account

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