Manisah and her brother, Salleh have been in partnership business in selling women accessories since 2015. Based on the partnership agreement, the partnership profit sharing ratio for Manisah and Salleh was 60:40 respectively and no interest was charged on drawings or credited on capital. The following was a summary of their trial balance as at 30 June 2021: Account Debit (RM) Credit (RM) Land Account receivables Fixtures and fittings 16,800 1,680 5,040 Inventory at 30 June 2020 1,176 Purchases General expenses Partners' drawings: Manisah 7,280 2,268 1,456 Salleh 2,100 Motor vehicle 1,960 Wages 6.160 Bank overdraft 12,852 Loan Manisah at 6% 8,400 Partners' Capital: Manisah 8,400 Salleh 1,400 Account payables 588 Sales 14,280 Total 45,920 45,920 Additional information: 1. The following adjustments need to be considered for the preparation of Statement of Comprehensive Income for the year ended 30 June 2021: i. 11. iii. iv. Motor vehicles and fixtures and fittings were depreciated by RM560 and RM280, respectively. Accrued general expenses on 30 June 2021 was RM168. Interest on loan from Manisah need to be recognised. On 30 June 2021 the inventory was valued at RM840. 2. Salleh who was not fully recovered from a heart attack was diagnosed with stage four COVID- 19 infection in May 2021. Luckily, after a month of treatment, he survived. Due to Salleh health problems and business financial problems resulting from implementation of movement control order (MCO), the partnership was dissolved on 30 June 2021 and it was agreed that: i. The motor vehicle was quite old, therefore Salleh agreed to take over the motor vehicle at a discount of RM840.