Abu Garcia Sdn. Bhd. receives musharakah mutanaqisah finance from Bank Tulus Mulus (a Syariah Compliance bank) for a RM250,000,000.00 housing development project. This sum accounts for 80 percent of the project's overall cost. The loan is for a period of five years, and the partner must repay the bank in five equal annual instalments. The profit-sharing ratio is set as 40:60 (Bank as the partner) and is assumed to remain constant. The profits or losses from the project as disclosed by the partner are as follows:

Year	Profit/Loss
1	(10,500,000)
2	(1,500,000)
3	12,500,000
4	11,300,000
5	12,550,000

Required:

Determine the profits or losses to be recognized by both Bank Tulus Mulus and Abu Garcia Sdn. Bhd. from Year 1 to Year 5.