Select the amount of interest on drawing to be charged from Shashi, if she withdrew evenly ₹ 60,000 from partnership firm throughout the year ending March 31^st, 2023 and the interest on drawings is to be charged @8% per annum.

₹ 2,400

The correct answer is Option 3 -  ₹2,400.

Interest on drawings = Total drawings x Rate of interest/100 x 6/12
                              = 60000 x 8/100 x 6/12
                              = 2400

* As no fixed time is given so interest is calculated on average base of 6 months.