Read the following hypothetical text and answer the question :
Suresh and Dinesh were partners in a fast-food corner sharing profits and losses in ratio 3:2. They sold fast food items across the counter and did home delivery too. Their initial fixed capital contribution was ₹1,20,000 and ₹80,000 respectively. At the end of first year their profit was ₹ 1,20,000 before allowing the remuneration of ₹3,000 per quarter to Suresh and ₹2,000 per half year to Dinesh. Such a promising performance for first year was encouraging, therefore, they decided to expand the area of operations. For this purpose, they needed a delivery van, a few Scooties and an additional person to support. Six months into the accounting year they decided to admit Rajesh as a new partner and offered him 20% as a share of profits along with monthly remuneration of ₹ 2,500. Rajesh was asked to introduce ₹1,30,000 for capital and ₹70,000 for premium for goodwill. Besides this Rajesh was required to provide Rs.1,00,000 as loan for two years.
Rajesh readily accepted the offer. The terms of the offer were duly executed and he was admitted as a partner.
Remuneration will be transferred to which of the following accounts of Suresh and Dinesh at the end of the accounting period?

Remuneration will be transferred to which of the following accounts of Suresh and Dinesh at the end of the accounting period?

Current Account's

Under the fluctuating capital method, only one account, i.e. capital account is maintained for each partner. All the adjustments such as share of profit and loss, interest on capital, drawings, interest on drawings, salary or commission to partners, etc are recorded directly in the capital accounts of the partners. This makes the balance in the capital account to fluctuate from time to time. That’s the reason why this method is called fluctuating capital method. In the absence of any instruction, the capital account should be prepared by this method.