Alicia and Jessica have been trading as a partnership for several years, sharing profits and losses in the ratio 3:5. Their profit and loss account for the year to 31 October 2022 reports a profit of RM126,842 before it was taking into account the following items: Alicia is paid a salary of RM22,000 per annum. Jessicas salary is RM8,000 per annum; On 1 February 2022, each of the partners paid RM35,000 into the partnership bank account. Alicias payment is to be treated as capital, while Jessicas is to be treated as a loan, with interest at 4% per annum to be credited to her current account; Partners are charged interest on drawings at a rate of 16% per annum. All drawings are assumed to have been made half way through the year. During the year, Alicias drawings were RM28,000 and Jessicas were RM24,000. At 1 November 2021, the balances on the partners current accounts were: Ann RM17,420 (debit) Jane RM9,547 (credit) At 1 November 2021, the balances on the partners current accounts were: Alicia RM17,420 (debit) Jessica RM9,547 (credit) a. Calculate the amount of profit available for appropriation for the year to 31 October 2022. b. Calculate the total amount of profit due to each of the partners for the year to 31 October 2022.