The Calculation of Interest on Drawing:

To calculate the interest on the drawing made on 15 May 2017, we need to consider the time period for which the drawing was outstanding and apply the given rate of interest.

Step 1: Calculate the time period:
The drawing was made on 15 May 2017, and A died on 30 June 2017. To calculate the time period, we count the number of days from the drawing date to the death date.

15 May 2017 to 30 June 2017:
- May has 31 days
- June has 30 days
- Total days = 31 + 30 = 61 days

Step 2: Convert the time period to a fraction of a year:
Since the rate of interest is mentioned on a per annum basis, we need to convert the time period to a fraction of a year. The financial year ends on 31 March, so we consider the time period until that date.

61 days / 365 days (in a year) = 0.167

Step 3: Calculate the interest:
The interest on the drawing can be calculated using the following formula:
Interest = Principal x Rate x Time

Here, the principal is the amount of the drawing, which is Rs. 60,000, the rate is 12% per annum, and the time is 0.167 years.

Interest = 60,000 x 0.12 x 0.167 = Rs. 1,006

Therefore, the interest on the drawing made on 15 May 2017, until A's death on 30 June 2017, is Rs. 1,006.

Summary:
- Drawing made on 15 May 2017, A died on 30 June 2017.
- Time period: 61 days.
- Convert time period to a fraction of a year: 61 days / 365 days = 0.167.
- Principal (drawing amount): Rs. 60,000.
- Rate of interest: 12% per annum.
- Calculate interest using the formula: Interest = Principal x Rate x Time.
- Interest = 60,000 x 0.12 x 0.167 = Rs. 1,006.