Kinjal is a partner who withdrew ₹ 20,000 from the firm on 1st April 2020. Interest on drawings is charged at 10% per annum. What is the correct journal entry in profit and loss appropriation account, when accounts of the partnership firm are closed on 31st Dec 2020?

Interest on Drawings A/c    Dr.               ₹1500
    To Profit and Loss Appropriation A/c               ₹1500
(I.O.D charged)

For transferring interest on drawings to Profit and Loss Appropriation Account the journal entry:
Interest on Drawings A/c   Dr.        1500
To Profit and Loss Appropriation A/c         1500
Interest on drawings = Amount of drawings x Rate of interest x Period of interest = 20000 * 10/100 * 9/12 = ₹1500