Question 11 ABC Sdn Bhd has summarized the net profit before taxation RM 4,560,000 as for the year ended 31 May 2019. Ordinary share capital as RM1,800,000. Here the additional note provided on the expenses deduction: (1) Loan to supplier for the purpose to meet their working capital requirements. 15th October 2019, the supplier was declared bankrupt and 25,000 documentary evidence was showed. (2) Repair and maintenance consists of an extension company existing land. 60,000 (3) Provide practical training to non-employees who are resident in 10,000 Malaysia. (4) Bad and doubtful debt In thousand Bad debt recovered 7 32,000 specific provision b/d -7 general provision b/d -9 bad debt written off 10 specific provision c/d 18 general provision c/d 27 Total 32 (5) Donation contribution to suppliers of the company as their fund raising 5,000 event. Export credit insurance (approved by Minister Finance) is provided by 15,000 a company (7) Cost of developing website 150,000 (8) Donation - Approved Institution 40,000 (9) Capital Allowances 60,000 Required: Adjust the net profit and compute the income tax payable. Question 11 ABC Sdn Bhd has summarized the net profit before taxation RM 4,560,000 as for the year ended 31 May 2019. Ordinary share capital as RM1,800,000. Here the additional note provided on the expenses deduction: (1) Loan to supplier for the purpose to meet their working capital requirements. 15th October 2019, the supplier was declared bankrupt and 25,000 documentary evidence was showed. (2) Repair and maintenance consists of an extension company existing land. 60,000 (3) Provide practical training to non-employees who are resident in 10,000 Malaysia. (4) Bad and doubtful debt In thousand Bad debt recovered 7 32,000 specific provision b/d -7 general provision b/d -9 bad debt written off 10 specific provision c/d 18 general provision c/d 27 Total 32 (5) Donation contribution to suppliers of the company as their fund raising 5,000 event. Export credit insurance (approved by Minister Finance) is provided by 15,000 a company (7) Cost of developing website 150,000 (8) Donation - Approved Institution 40,000 (9) Capital Allowances 60,000 Required: Adjust the net profit and compute the income tax payable