Ann and Jane have been trading as a partnership for several years, sharing profits and losses in the ratio 3:5. Their profit and loss account for the year to 31 October 2023 reports a profit of RM126,842 before it was taking into account the following items: Ann is paid a salary of RM22,000 per annum. Jane's salary is RM8,000 per annum; On 1 February 2023, each of the partners paid RM35,000 into the partnership bank account. Ann's payment is to be treated as capital, while Jane's is to be treated as a loan, with interest at 4% per annum to be credited to her current account; Partners are charged interest on drawings at a rate of 16% per annum. All drawings are assumed to have been made half way through the year. During the year, Ann's drawings were RM28,000 and Jane's were RM24,000. At 1 November 2022, the balances on the partners' current accounts were: Ann RM17,420 (debit) Jane RM9,547 (credit) Required: a. Calculate the amount of profit available for appropriation for the year to 31 October 2023