MKids & Baby Enterprise (MKids & Baby) merupakan pengeluar barang keperluan bayi dan kanak-kanak yang dimiliki oleh dua orang rakan kongsi iaitu Cherdiq dan Chantiq. Perjanjian di antara rakan kongsi berkaitan pengagihan untung atau rugi bersih adalah seperti berikut: MKids & Baby Enterprise (MKids & Baby) is a manufacturer of baby and children necessities owned by two partners namely Cherdiq and Chantiq. Agreements between partners regarding the distribution of net profit or loss are as follows: 1. 2. 3. Elaun tahunan dibayar kepada Cherdiq dan Chantiq, masing-masing sebanyak RM 36,000 dan RM24,000. Annual allowance of RM 36,000 and RM24,000 to Cherdiq and Chantiq, respectively. Setiap rakan kongsi menerima faedah sebanyak 10% atas baki modal awal. All partners receive an interest allowance of 10% on beginning capital balances. Baki untung diagihkan kepada Cherdiq dan Chantiq pada 3:2. The remainder to be divided to Cherdiq and Chantiq at 3:2. Baki-baki akaun MKids & Baby pada 31 Disember 2021 adalah seperti berikut: The balances of MKids & Baby accounts as of 31 December 2021 are as follows: Akaun/Accounts RM Inventori Barang Siap, 1 Januari 35,000 Finished Goods Inventory, January 1 Inventori Barang Siap, 31 Disember 42,000 Finished Goods Inventory, December 31 Inventori Kerja Dalam Proses, 1 Januari 25,000 Work in Process Inventory, January 1 Inventori Kerja Dalam Proses, 31 Disember 13,000 Work in Process Inventory, December 31 Inventori Bahan Mentah, 1 Januari 13,000 Raw Materials Inventory, January 1 Inventori Bahan Mentah, 31 Disember 18,000 Raw Materials Inventory, December 31 Gaji Penyelia Kilang 14,000 Factory Supervisor Salaries Belanja Gaji Pejabat 14,000 Office Salaries Expense Belanja Susutnilai 7,500 Depreciation Expense Belanja Cukai Bangunan Pejabat 18,000 Office Building Tax Expense Belian Bahan Mentah 97,000 Raw Materials Purchases Belanja Utiliti 10,000 Utilities Expense Jualan Sales Buruh Langsung Direct Labour Elaun dan Pulangan Jualan Sales Returns and Allowances Buruh Tidak Langsung Indirect Labour Modal/ Capital 725,000 75,000 5,000 22,000 - Cherdiq 90,000 - Chantiq 70,000 25,000 13,000 Akaun semasa/ Current account - Cherdiq - Chantiq Maklumat tambahan/ Additional information: 1. 2. Belanja susutnilai diagihkan kepada kilang dan pejabat pada nisbah 8:2/ Depreciation expense applies to factory and office at a ratio of 8:2. Belanja utiliti kilang adalah 70% dan selebihnya adalah untuk pejabat/ Factory utility expense is 70%, and the remaining amounts should be charged to the office. Dikehendaki /Required: Bagi MKids & Baby Enterprise, untuk tahun kewangan berakhir 31 Disember 2021/ For MKids & Baby Enterprise, for the year ended December 31, 2021; a) sediakan jadual kos barang di kilang/ a schedule of cost of goods manufactured/ prepare a cost of goods manufactured schedule. b) sediakan penyata pendapatan /prepare an income statement. c) (7 markah/ marks) (9 markah/ marks) sediakan akaun semasa rakan kongsi/ prepare the partners' current account. (5 markah/ marks) d) tunjukkan persembahan bahagian ekuiti dalam penyata kedudukan kewangan/ show the owners' equity section in the statement of financial position. (2 markah/ marks) e) jika MKids & Baby merupakan perniagaan pembarangan, nyatakan DUA (2) item yang dipersembahkan dan DUA (2) item yang tidak dipersembahkan dalam penyata pendapatannya/ if MKids & Baby is a merchandising business, state TWO (2) items presented, and TWO (2) items not presented in its' income statement