2: The partnership of Ali, Peah and Ahmad (APA Consultancy) provides consultancy services. Its profit and loss account for the year ended 31 December 2021 is as follows: APA Consultancy Profit and Loss Account for the Year Ended 31 December 2021 Sales Less: Expenses Salaries Note 1 RM RM 581,900 2 250,000 (continued) 312 Note RM RM Interest 3 30,000 Rent expenses 4 42,000 Maintenance 5 30,000 Depreciation 3,000 Donation Insurance 6 3,300 7 6,600 Utility Entertainment Profit 8 10,000 9 7,000 381,900 200,000 Notes to the account: 1. Sales include RM40,000 interest income received from CIMB Bank Berhad. 2. Salaries comprise partners' salary and other staff. 3. The amount includes partners' interest on their capital contribution. 4. Rental payment for business premise of RM3,000 per month and RM500 per month for Peah's house rental. 5. 6. 7. 8. 9. Maintenance includes cost of office repairs amounting to RM20,000. Donation made to an approved institution amounting to RM1,500 in January 2021 and RM1,800 in June 2020. Insurance includes personal insurance premium paid for Ali and Peah of RM1,800 each. Utility includes payment for Ali's house electricity bills of RM2,400 and Peah's maid's salary of RM6,600. Entertainment expenses consist of food and beverage for office staff of RM5,000 and Christmas hampers for clients amounting to RM2,000. Additional information: Capital allowance and balancing charge for year of assessment 2021 amounted to RM8,000 and RM1,200, respectively. The following information is set out in the partnership agreement: Ali Peah Ahmad Profit or loss sharing ratio Capital contribution 30% 20% 50% RM50,000 RM42,000 RM81,000 Interest on capital per annum 6% 6% 6% Salary per month RM5,000 RM4,000 RM8,000 On 1 May 2021, Ahmad left the partnership and Asri was admitted into the partnership with a capital contribution of RM40,000 and a new agreement was reached among the partners as follows: Profit or loss sharing ratio Ali 50% Peah Asri 30% 20% Interest on capital per annum 9% 9% 9% Salary per month RM6,000 RM5,000 RM4,500 REQUIRED: a. Compute the divisible income of the partnership for the assessment 2021. year of b. Compute the total income of each partner for the year of assessment 2021