(b) The following data relates to the accounts of Link for the year ended 31 December 2020. Calculate the amounts to be deducted from or added to the year's gross profit. RM Amounts paid and received Salaries Rent received 5,600 2,750 Motor expenses 843 7 Additional information: As at 31 Dec 2019 Salaries Balance owing RM439 Rent received Balance owing RM117 Motor expenses Balance prepaid RM42 As at 31 Dec 2020 Balance prepaid RM280 Balance owing RM265 Balance prepaid RM55 (12 marks) (TOTAL = 25 marks)