Sweet Sdn Bhd commenced its business on 1 August 2014 and prepared its account to 28 February annually. In 2017, due to some technical problems, the board of directors decided to change its accounting year end to 31 December. The adjusted income/(loss) for the relevant accounting periods are as follows:

Accounting Periods Adjusted lncome/(loss)

RM

1 August 2014 - 28 February 2015 (16,000)

1 March 2015 - 28 February 2016 27,000

1 March 2016 - 28 February 2017 35,000

1 March 2017 - 31 December 2017 21,000

1 January 2018 - 31 December 2018 48,000

Required:

Determine the basis period and adjusted income/(loss) for the relevant years of assessment.