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QUESTION 1 Ruby, Fida and Yaya are partners of SuperSmart, sharing profits and losses in the ratio 2:2:1. Their partnership agreement stated that interest on capital balance at 5% per annum and each partner receiving monthly salary of RM 1,500. On 30 April 2021, Yaya decided to leave the partnership due to ill-health. A new partner, Artiqah was admitted into the partnership at the same date. The following balances were extracted from the books of SuperSmart: RM Net profit 120,000 Non-current Assets Land 250,000 Office Equipment 50,000 Fixtures and Fittings 28,000 Capital: Ruby 30,000 Fida 30,000 Yaya 24,000 2. The new partnership agreement provided that: 1. Artiqah, the new partner will contribute RM45,000 in cash as capital and RM18,800 for its goodwill share. Goodwill was agreed to be valued at the average profit for the last 5 years as follows: Year Amount (RM) 2020 60,000 2019 70,000 2018 50,000 2017 62,000 2016 45,000 3. 3. The assets of the partnership were to be revalued as follows: Types of assets Amount (RM) Land 350,000 Office Equipment 30,000 Fixtures and Fittings 15,000 The new profit-sharing ratio for Ruby, Fida and Artiqah was equally. 4. Required: Prepare the following: a. Compute the amount of goodwill and goodwill account. b. Revaluation account. c. Appropriation statement QUESTION 1 Ruby, Fida and Yaya are partners of SuperSmart, sharing profits and losses in the ratio 2:2:1. Their partnership agreement stated that interest on capital balance at 5% per annum and each partner receiving monthly salary of RM 1,500. On 30 April 2021, Yaya decided to leave the partnership due to ill-health. A new partner, Artiqah was admitted into the partnership at the same date. The following balances were extracted from the books of SuperSmart: RM Net profit 120,000 Non-current Assets Land 250,000 Office Equipment 50,000 Fixtures and Fittings 28,000 Capital: Ruby 30,000 Fida 30,000 Yaya 24,000 2. The new partnership agreement provided that: 1. Artiqah, the new partner will contribute RM45,000 in cash as capital and RM18,800 for its goodwill share. Goodwill was agreed to be valued at the average profit for the last 5 years as follows: Year Amount (RM) 2020 60,000 2019 70,000 2018 50,000 2017 62,000 2016 45,000 3. 3. The assets of the partnership were to be revalued as follows: Types of assets Amount (RM) Land 350,000 Office Equipment 30,000 Fixtures and Fittings 15,000 The new profit-sharing ratio for Ruby, Fida and Artiqah was equally. 4. Required: Prepare the following: a. Compute the amount of goodwill and goodwill account. b. Revaluation account. c. Appropriation statement