Net income from the Kalsom Bibie (PKB) business was RM 80,000 in the last quarter of the AYAK S fiscal year ended 31 March 2021. Kalsom had a capital balance of RM 60,000 on 1 January 2021 and Bibie had a capital balance of RM 80,000. Bibie extracted RM10, 000 during the quarter. The details of the agreement between them are as follows: 1. Kalsom's monthly salary is RM 4,000 and Bibie's monthly salary is RM 8,000. SANAKAWANNA 3. 5. ww ww The capital interest on the initial balance of capital is 10% per year. Charge 3% interest on the fee. Share the profit and loss equally. The CCP adopts the variable capital system. Requirements: Prepare for PKC business: a) Profit and loss isolation statement for the three months ended March 31, 2021. Closed record of profit and loss distribution and income as of March 31, 2021. c) Partner capital statement for the three months ended March 31, 2021. b)