MoSalah is an owner of a sports boutique, MS Sdn. Bhd. Currently he is under investigation by the LHDN for suspicion of under declaring his income. The statement of financial position for MS Sdn. Bhd. as at 31 December 2020 and 2021 respectively are as follows.

31/12/ 2020				31/12/ 2021
		RM'000	RM'000	RM'000	RM'000
	Capital		100		100
	RE Opening balance	200		225
	Current year profit	50		75
less:	Drawings	25	225	50	250
	Proprietors funds		325		350
	Represented by;
	Non-current assets		195		200
	Current assets	150		175
less:	Current liabilities	20	130	25	150
			325		350

The following information was extracted from the documents seized by the officers of LHDN from MS Sdn. Bhd.

1. MoSalah lives in the house which he acquired for in 2010 for RM500,000. The cost of the house was fully settle by the end of 2019.
2. He bought a car costing RM150,000.00 in January 2021 with a 100% five year loan from a bank with equal monthly instalments of RM3,500.
3. He bought shares cash in 2020 for RM15,000 and sold them for RM25,000 in 2021.
4. He bought the shophouse housing his store for RM500,000 and paid a 10% deposit in 2020 and finance the balance with a bank loan. He obtained a full year loan moratorium in 2020 and on principal amount in 2021.
5. Other expenses of his family in Year Assessment 2021 comprises of the following;

	RM
Family expenses	60,000
Interest on shophouse loan	12,000
Donation	5,000
HP interest	12,000

Required:

1. Using the information provided above, compute the following for the year ended 31 December 2021 for MoSalah.
   1. Increase/decrease of net assets as at 31 December 2021. (
   2. Omitted income for Year Assessment 2021.