1 Puan Endang and Encik Hyder are small entrepreneurs who run a manufacturing business to process health products in North Perlis. Their business was registered under the Partnership Act 1961 under the name Endang Hyder Partnership (PEH). In the last quarter of 2021, PEH earned a net income of RM80,000. Endang's capital balance on 1 October 2021 is RM60,000 and Hyder's RM80,000. Meanwhile, there was a withdrawal of RM10,000 made by Hyder on 31 December 2021. The details of the agreement between them are as follows: 1. A salary of RM4,000 per month is allowed on Endang and RM8,000 per month on Hyder. 2. Return on capital is allowed at the rate of 10% per annum of the initial balance of capital. 3. Profit and loss are divided equally. 4. The partnership uses the variable capital method to account for its equity. Be required: Prepare for PEH business: a) Profit and loss segregation schedule for the 3 months ended 31 December 2021. b) Closing entry to record profit and loss distribution and take-up as at 31 December 2021. c) Partner's Capital Statement for the 3 months ended 31 December 2021. d) Explain what is meant by "unlimited liability