Dan and Baker are in partnership with capital of N50,000 and N30,000 each. The partnership agreement provides that:
(i) profits be shared in the ratio of capital. 
(ii) Baker be paid a salary of N8,000.
(iii) both partners earn interest on capital at 6% p.a.
(iv) both partners pay interest on drawing at 6% p.a. 
At the end of the year, Dan drew N15,000 while Baker drew N14,000 in four installment on 31/3,30/6,30/9 and 31/12. The net profit for the year was N48,000. N5,000 is to be written off the Goodwill account.

What is the interest on the drawing by Baker?

A.

N210

B.

N315

C.

N450

D.

N840

Correct answer is B

No explanation has been provided for this answer.