In which of the following accounts is interest on partners capital found?

Interest on partners' capital is found in the "Profit and Loss Appropriation" account. This account is used to distribute the profit or loss of the business among the partners based on the agreed profit-sharing ratio. The interest on partners' capital is a charge against the profits of the business and is calculated on the balance of each partner's capital account at an agreed rate. The interest on partners' capital is debited to the Profit and Loss Appropriation account, and the balance of this account is then distributed among the partners according to their respective profit-sharing ratios.