B. i. Cat & Dog Partners, a partnership between Catherine and Douglas, had a provisional adjusted income for the year ended 31 December 2020 of RM108,800. Notes: V. Profit sharing arrangement up to 30 September 2021 were as follows: Catherine. RM vi. Partners' salaries per annum Interest on capital per annum Profit sharing ratio vii. ii. The personal expenses of each partner for the year ended 31 December 2020 were RM800 for Catherine and RM700 for Douglas. 36,000 3,000 0.5 iii. iv. On 1 October 2021 Aruna joined the firm and as from that date, the profit sharing arrangement is as follows: Required: Catherine RM Douglas RM Douglas RM 40,000 3,600 0.5 28,000 4,000 0.5 Partners' salaries per annum Interest on capital per annum Profit sharing ratio The partnership continues to prepare its accounts to 31 December. Provisional adjusted income for the year ended 31 December 2021 is RM208,900. Capital allowances due on the firm's assets are: YA2020: RM800 YA2021: RM1,200 28,000 5,000 0.25 Aruna RM 12,000 6,000 0.25 a. Demonstrate, by way of detailed computation, the divisible income of the partnership for the years ended 31 December 2020 and 2021. (4 marks) b. Demonstrate, by way of detailed computation, the adjusted income, capital allowances and approved donations allocated to each partner for the relevant periods. (12 marks)