The adjusted trial balance for Sarah & Suhairi Partnership for the year ended 31 March 2019 were as follows: < Current Asset SARAH & SUHAIRI PARTNERSHIP Adjusted Trial Balance < as at 31 March 2019 Debit Kredit+ (RM) < (RM) < 19,000+ Non-Current Asset Current Liabilities < Non-Current Liabilities < 80,000+ 7,000+ 50,000+ Capital Sarah 20,000+ : Suhairi 18,000+ Drawing Sarah < 4,000 < < : Suhairi 7,000 < < Sales 100,000+ Cost of Goods Sold 62,000 < Operating expenses 23,000 < 195,000+ 195,000+ 3 < < 1. 2. The partnership agreement states that: < Monthly salary for Sarah is RM1,000 and RM2,000 for Suhairi. < The interest on capital is 10% per year based on the beginning capital balances of each partner. < 3. Proft or loss is shared equally. < 4. Both drawings made by Sarah and Suhairi is made on the last day of the accounting period. < 5. The partnership follows the fluctuating capital method to account for its equity. Required: < a) b) c) Determine the net profit for Sarah & Suhari Partnership for the year ended 31 March 2019. Prepare for Sarah & Suhairi Partnership: < i) Statement of Division of Profit for the year ended 31 March 2019. ii) Partners capital account for the year ended 31 March 2019. < iii) Closing entries for 31 March 2019. < If Sarah & Suhari Partnership uses the fixed capital method, prepare the closing entries to record the division of profit or loss and drawing at 31 March 2019