Calculate interest on Tushar’s drawings 14% p.a. If he had drawn ₹1,35,000 during the year.

₹9,450

Drawings = ₹135000
There is no fixed period given for the drawings withdrawal so it will be calculated on average of 6 months.
Interest on drawings = Drawings x rate of interest/100 x Average period/12
                                  = 135000 x 14/100 x 6/12
                                  = 1350 x 14/2
                                  = 1350 x 7
                                  = 9450