1-Prima Enterprise is a manufacturing company owned by Jamal, Hanson and Prakash. Partners agreed to share profit and loss at 5: 3:2. Other partnership agreements are as follows: 1. Each partner entitles for 8% interest on the beginning capital balance. No interest applied on withdrawal. 2. A total of RM11,250 are allocated to Hanson and Prakash as monthly salary and those amount paid using the partnership income. The balances of capital and current accounts at 1" January 2020 and drawings made throughout 2020 are as follows: Partner Jamal Hanson Prakash Capital Account (RM) Current Account (RM) Drawings (RM) 480,000 200,000 57,000 300,000 180,000 66,000 240,000 120,000 50,250 The balances of selected accounts for 1-Prima Enterprise for the year ended 31 December, 2020 are as follows: Account (RM) Indirect labour 257,400 Insurance expense 226,980 Utilities expense 339,300 Sales 10,350,000 Salaries expense (included partners' salary) 2,050,000 Depreciation expense 309,420 Freight-out 61,200 Raw material purchased 2,745,000 Direct labour 3,160,800 Factory maintenance expense 226,800 Sales and administration expense 454,500 Interest expense 26,250 Information on inventories is as follows: Inventory Raw materials Work in progress Finished goods Beginning balance (1" January 2020) RM 300,600 331,200 517,500 Ending balance (31 December 2020) RM 410,400 453,600 675,000