Zaina, the sole proprietor of Bunga Cantik Enterprise, is under income tax investigation in 2021 and has been issued a notice by the Inland Revenue Board of Malaysia (IRBM) to furnish her capital statement statements for years 2019 and 2020. The following particulars have been extracted from the documents taken from her by the Director General (DG). The balance sheet of Bunga Cantik Enterprise as of 2020 2019 2018 31 December, Capital RM 272,000 RM RM 238,000 204,000 Profit and loss account Balance brought forward 136,000 119,000 108,800 Profit for the year 85,000 64,600 51,000 Less: Drawings (68,000) (47,600) (40,800) 425,000 374,000 323,000 Represented by: Non-current assets Current assets Less: Current liabilities 289,000 272,000 241,400 278,000 306,000 326,400 (142,000 (204,000 (244,800 425,000 374,000 323,000 Zaina's private current bank account showed the following transactions: Entr Transaction Description Transactio y Year n Amount RM Statement Balance RM 2018 C Beginning balance 280,000 r 2018 Cash deposit 40,800 2018 320,800 r Payment of income tax to IRBM (20,400) 2018 Cash withdrawal (private and personal. 300,400 r C expenses) (24,000) 2018 Purchase of Superb Berhad shares (20,000 shares) 276,400 r (60,000) 2018 An anniversary gift from husband 40,000 2018 216,400 r C 256,400 r C A cash transfer to Maybank fixed deposit (250,000) 6,400 r 2018 D Loan to sister (10,000) 3,600 r 2019 Beginning balance 3,600 r 2019 Inheritance from late father 150,000 146,400 r 2019 Dividend (Super Berhad shares) 12,000 158,400 r 2019 Payment of income tax to IRBM (23,200) 135,200 r 2019 DLOLOLOLOL C C C Sale of Superb Berhad shares (5,000 shares) 13,500 148,700 r