A is a partner in the firm. He withdrew ₹40,000 during the year. Interest on her drawings at the rate of 9% p.a. will be:

₹1,800

The correct answer is option 4- ₹1,800.

Total drawings = ₹40,000

As the date of drawings is not given, interest will be calculated for an average of 6 months.

Interest on drawings = Total drawings x Interest rate/100 x 6/12
                                  = 40,000 x 9/100 x 6/12
                                  = ₹1,800