Not enough information to determine Paul's individual interest adjustments

Steps:

• Partnership profit $25,000 is transferred to appropriation account.
• Debit appropriation for total interest on capitals $12,000; credit for total interest on drawings$18,000.
• Residual profit to share in 5:3 ratio = $25,000 -$12,000 + $18,000 =$31,000.
• Paul's share of $31,000 = 3/8 ×$31,000 = $11,625 (not in options).
• Alternatively, net share assuming interests apportioned 5:3 = $9,375 (option C), but assumption invalid without capital/drawings details.

Why B is correct:

• Not applicable; calculation yields $11,625 or$9,375 assuming ratio, but individual interests unknown.

Why the others are wrong:

• A: Understates by ignoring drawings credit or overdeducts capitals.
• C: Assumes interests apportioned in ratio, but no data confirms capitals/drawings ratio.
• D: Overstates, perhaps adding unadjusted drawings.

Final answer: Not enough information.