Partnership Dani and Dhia were trading in partnership, sharing profits and losses at a ratio of 1:2. The accounts of the partnership were closed at 30 June annually. The following balances were obtained from their partnership books for the financial year ended 30 June 2022; Capital account Dani RM200,000 Dhia RM400,000 Current Account Dani RM32,000 Dhia RM68,000 Drawings Dani RM5,000 (taken on 1 January 2022) Dhia RM6,000 (taken on 1 March 2022) RM264,000 Net profit for the-year ended 30 June 2022 The partnership agreement provided that: 1. Interest on drawings at 5% per annum was to be charged. 2. Interest on capital at 10% per annum based on the balance at the beginning of the year. No additional or reduction of capital from partners happened during the year. 3. Net profit is deemed to have accrued evenly throughout the accounting period. 4. Dani and Dhia were entitled monthly salary of RM1,100. 5. Dhia has advanced RM10,000 as a loan to the partnership on 1 January 2022. She entitled to an interest of 3% per annum