At the beginning of the sccounting year, the partners' current and capital balances were:

B$.$ Partner A has advanced RM$50,$ Q$00$ as a losn to the partnership on $1$ January $2022.$ The

interest on losn from the partner is still outstanding. The interest on losn is to be trested

as an expense.

Depreciation on machinery at $10\%$ will be charged on annual basis using straight line

method. The following balances were extracted from the books of partnership as at the

end of the sccounting period:

Each partner is entitled to receive RM$12,000$ as an annual salary.

The partnership adopts the fixed capital structure in maintaining its partners accounts.