A and B are equal partners. Interest on A's drawings of ₹3000 was to be charged but it was debited to B's account. Accounts are closed. What is the correction?

Correct answer: Debit A ₹3000 and credit B ₹3000

The direct answer is option A: debit A ₹3000 and credit B ₹3000. Interest on A's drawings should increase A's debit or charge, and the firm should receive the interest income. It was mistakenly charged to B, so the income itself is already recorded correctly; only the partner charged is wrong. To move the charge from B to A, debit A by ₹3000 and credit B by ₹3000. Option A makes A bear the correct charge and removes it from B. Option B is wrong because the full amount, not half, was wrongly posted to B. Option C reverses the error and would charge B again. Option D is wrong because B's account still contains an incorrect debit. The fact that accounts are closed means a rectification entry is needed, not that correction is impossible.