(a) The partnership of Fatimah and Anisa commenced on 1 January 2020 and accounts are prepared to 31 December annually. Their partnership recorded a profit before appropriation of RM60,000. The partnership agreement provided for the following: Interest on capital and drawings 3% per annum for each partner Fatimah's drawings RM4,200 Anisa's drawings RM1,400 Fatimah's capital contribution RM14,000 Anisa's capital contribution RM7,000 Salary: Fatimah RM28,000 Share on divisible income / (loss): Fatimah Anisa 1/3 Required: Prepare a profit and loss appropriation account. 2/3 (16) (b) How does the tax treatment apply to the partnership? (4) (Total / Jumlah: 20 )