(b) 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 RM14,000 RM7,000 Fatimah's capital contribution Anisa's capital contribution Salary: Fatimah Share on divisible income / (loss): Fatimah Anisa Required: Prepare a profit and loss appropriation account. RM28,000 2/3 1/3 How does the tax treatment apply to the partnership? (16) (4)