6 Jafri, Kamal and Sharif have established JKS Bersatu Business, a partnership business that conducts the business of supplying carpentry tools with the following partnership conditions: 1. Profit and loss are shared between Jafri, Kamal and Sharif at a rate of 5: 3:2. 2. Kamal and Sharif are allocated a salary of RM2,000 per month each. 3. Interest on the initial capital balance is 12% per annum 4. Interest on withdrawals is 6 % per annum. The capital account balances as at 1 January 2021 and withdrawals throughout 2021 are as follows: Partner Jafri Kamal Sharif Capital (RM) Withdrawal (RM) 80,000 6,000 50,000 8,000 40,000 4,500 The following is part of the balance of the JKK Bersatu Business account as at 31 December 2021: RM Cost of Goods Sold 70,000 Sales 378,000 Sales discounts 11,300 Sales return 6,200 Salary expenses (excluding partner salaries) 72,000 Insurance expenses 12,000 Sales spending 43,000 Marketing spending Depreciation spending 16,300 13,200 Administrative expenses 29,000 Be required: Prepare for JKS Bersatu Business: a) Income Statement for the year ended 31 December 2021. b) Profit and Loss Isolation Statement for the year ended 31 December 2021. c) JKS Bersatu partner's capital account as at 31 December 2019 (assuming the business uses a variable capital account)