Revised profit $125,792$

Salary $22,0008,000(30,000)$

Interest on drawings $($w$2)(2,240)(1,920)4,1602$

Ann RM$28,000$ x $16\%$ x $6/12=2,240(2,240)$

Jane RM$24,000$ x $16\%$ x $6/12=1,920(1,920)4,160$

Residual Profit $99,952$

Share Ann $3/8$ Jane $5/837,48262,470$

Total share of profit $57,24268,550$