QUESTION 1 a) The following is balance accounts regarding the financial information of Arisa Bank Islam Berhad for the financial year of 2021 and 2020. Accounts Balance 30/5/2021 (RM) 30/5/2020 (RM) Finance cost on Sukuk Murabahah 45,000 45,000 Deffered Tax 102,073 85,000 Bill and acceptence payable 3,200,000 2,400,000 Income Derived from investment 8,900,000 9,270,000 of depositors fund's Taxation (25%) 154,625 368,075 Income attributable to depositors 220,000 180,000 Deposits and Placement with 5,000,000 4,000,000 banks and other institutions Profit before taxation and zakat 529,773 1,349,300 Direct Expenses 6,420,000 5,900,000 Financing asset held for trading- 3,000,000 2,000,000 Islamic Debt Securities. Gross profit 2,480,000 3,370,000 Cash and short term fund 10,000,000 9,500,000 Financing, advances and others 11,000,000 10,500,000 Accumulated Depreciation on 400,000 400,000 Fixed Asset Derivative Financial Liabilites 6,000,000 6,250,000 Profit for the year 143,898 972,225 Income attributable to Investment 425,000 452,000 account holders Share capital (8,000,000@RM 1) 8,000,000 8,000,000 Administrative costs 1,450,500 1,500,000 Premium Common Stock 1,000,000 1,000,000 Zakat 10,000 9,000 retained earning 10,772,352 10,985,000 Statutory Deposit with Bank 1,000,000 1,800,000 Negara Malaysia Fixed Asset 2,500,000 2,500,000 Deposits from customer 2,805,575 1,000,000 Other expenses 20,800 23,700