Yahu Enterprise is a partnership business selling antiques and is owned by Madam Ana, Madam Rani and Madam Siti. Yahu Enterprise Statement of Comprehensive Income for the year ended 31 December 2023 Gross Profit Notes RM RM 154,800 (-)Operational Cost: Donation 1 3,600 Depreciation 2 11,000 General Expenses 3 2,350 Salaries 84,000 (100,950) Net Profit before tax 53,850 Notes: 1. The donation is for the Rumah Anak Yatim Darul Hidayah (receipt included and approved donation under Section 44(6)). 2. The partnership claimed RM9,000 for capital allowance for the YA 2023. 3. Personal expenses by Madam Ana for RM 1,350 and Madam Siti RM1,000. 4. Meanwhile, the terms of the agreement between the partners are as follows: Terms of the agreement Capital contribution Interest on capital (per annum) Ana RM 50,000 5% Salary (per annum) RM 36,000 Rani RM 50,000 5% RM 24,000 Siti RM 50,000 5% RM 24,000 Profit sharing ratio 1:1:1 You are required to: Calculate the Statutory Income of each partners. (25 Marks)