The Journal Entry to transfer interest on capital to Profit and Loss Appropriation Account would be :
1
Interest on Capital A/c Dr.
To Profit & Loss Appropriation A/c
2
Profit & Loss Appropriation A/c Dr.
To Interest on Capital A/c
3
Profit & Loss A/c Dr.
Partner's Current A/c
To Interest on Capital A/c
4
More than one of the above
5
None of the above