Three years ago, Waqas Sdn Bhd requires RM300,000 to purchase a machine for business operation. The director, Mr Zubair approached Bank Atif for financing. The bank granted 3 years financing to Waqas Sdn Bhd based on Murabahah to Purchase Orderer at a 3.5 percent constant rate of return for a period of 3 years. However, due to the ongoing pandemic Covid-19, the company business was severely impacted. They're unable to maintain sales volume like before, thus the company cashflows was unstable. At the end of the financing, Waqas Sdn Bhd still owes RM30,000 to the bank. Based on the bank delinquent policy, penalty fee of 5 percent per annum will be imposed on outstanding amount due, which shall be disbursed as charity. Prepare the extract journal entries to record: i. Year 0: The recognition of Murabahah Financing. (3 marks) ii. Year 1: The repayment and recognition of income. (3 marks) Year 3: The penalty due and amount owes at end of profit. (4 marks)