Hannan and Amira are best friend that started a partnership in 2018. The partnership's business in on giving advises and consultation for company to expand their business. The accounting period ended on 31 December every year. Below is the Statement of Profit or Loss and Other Comprehensive Income for year ended 31 December 2021: Information related to the partnership: On 1st July 2021 , the partnership welcome new partners into the operation, Alya and Suhaila. The new profit and loss distribution ratios are introduce whenever new partner joining the partnership or partner retire from partnership. The distribution ratios are based on the capital contributions. The following is the new information of the new partners: Additional information: i) The salary stated in Statement of Profit or Loss and Other Comprehensive Income is including the salary for the part-time staffs. ii) Donation to the mosque was made on 31 April 2021. Required: Prepare the total income for each partners for the year 2021. (10 marks) Hannan and Amira are best friend that started a partnership in 2018. The partnership's business in on giving advises and consultation for company to expand their business. The accounting period ended on 31 December every year. Below is the Statement of Profit or Loss and Other Comprehensive Income for year ended 31 December 2021: Information related to the partnership: On 1st July 2021 , the partnership welcome new partners into the operation, Alya and Suhaila. The new profit and loss distribution ratios are introduce whenever new partner joining the partnership or partner retire from partnership. The distribution ratios are based on the capital contributions. The following is the new information of the new partners: Additional information: i) The salary stated in Statement of Profit or Loss and Other Comprehensive Income is including the salary for the part-time staffs. ii) Donation to the mosque was made on 31 April 2021. Required: Prepare the total income for each partners for the year 2021. (10 marks)