The partnership firm of Maria, Mida, and Musa closes its annual accounts on 31 December every year. Musa ceased to be a partner on 31 March 2019. Mokhtar joined the partnership on 1 April 2019. Interest on capital is 10% per annum. The partnership agreement provides for the profits for the years 2019 to be shared as follows:

	Salary	Capital
	RM	RM
Maria	120,000	800,000
Mida	144,000	600,000
Musa	100,000	Nil
Mokhtar	180,000	1,000,000
	544,000

Profit-sharing ratio:
	Maria	Mida	Musa	Mokhtar
1 January to 31 March 2019	1/3	1/3	1/3	-
1 April to 31 December 2019	1/4	1/4	-	2/4

The partnerships profit before tax for the year ending 31 December 2019 is RM888,888 after taking into account the following:

	RM	RM
Dividend income (single-tier)		50,000
Royalty from literacy work		100,000
Rental income		18,000
Depreciation		84,000
Bad debts are written off (non-trade)		78,000
Private expenses:
Mama: private use of car	30,000
Mumu: medical expenses	20,000
		50,000
Partners salaries		544,000
Interest on capital		220,000
Approved donation to approved organizations paid in February 2019		30,000
Approved donation to approved organizations paid in November 2019		40,000
The unapproved donation paid in August 2019		80,000

Capital allowances for the year of assessment 2019 amounted to RM40,000.

Required:

(a) Compute the:

1. Provisional adjusted income of the partnership for the year of assessment 2019.
2. The divisible income of the partnership for the year of assessment 2019.

(b) Based on the information given above, compute the total income of each of the four partners for the year of assessment 2019.

Notes:

• You should indicate by the use of the word exempted or nil, where appropriate, any item referred to in the question for which no adjusting entry needs to be made in the tax computation.