Joy and Wayne are in partnership selling and maintaining computers. They share profits and loss equally. In the year of assessment 2023, the profit of the firm was $3,000,000 after charging: Depreciation $100,000, Partners drawings $1,000,000, Professional fees $400,000. Interest on capital Joy $200,000 and Wayne $100,000. Additional Information not included in the income statement: Capital allowances have been computed at $550,000. Joy is 66 years old and received pension income of $30,000 for the year. Wayne received gross amount of $50,000 on a bank fixed deposit. (a) Prepare the partnership adjusted profit statement and annual returns for each partner for the year of assessment 2023. (b) Prepare the