(6)MrYu 900,000 Mrs Yu 400,000 (7) Twenty Five (25) general staff, total salaries of $4,500,000; salaries tax of $120,000 paid on behalf of the general manager (Mrs Yu's brother); four (4) return tickets HKXUK and HK/'Japan totalling $80,000 purchased for Mr and Mrs Yu. (8) Commission paid to overseas agents for taxable trading prot 900,000 Commission paid to overseas agents for offshore trading prot 50,000 Commission paid to undisclosed recipients 140,000 (9) Annual contribution to the scheme in respect of Mr Yu (20% of salaries) 180,000 Mrs Yu (20% of salaries) 80,000 Other employees (5% of salaries) 235,000 495,000 Provision for special contribution to the scheme 200 000 695,000 The company had made a special contribution of $300,000 to the scheme during the year ended 31 December 2011. (10) Mortgage loan interest paid to a bank in Hong Kong to finance the purchase of the following properties: Property A 250,000 Property B 360,000 610,000 Bank overdraft interest paid to another bank in Hong Kong 130,000 Interest paid to overseas suppliers on overdue accounts 60 000 800,000 Property A is purchased for the purpose of resale and is shown as a trading stock in the balance sheet. The loan is secured by Mr Yu's fixed deposit placed with the bank. The company purchased Property B as its ofce and the property is still under development during the year ended 31 December 2020. The bank overdraft is secured by the directors' personal guarantee. (1 1) Legal fee for purchase of Property A (Note 9) 60,000 Legal fee for purchase of Property B (Note 9) 40,000