Jason, Jerry and Jim are partners of Marvelous Enterprise and have been carrying on a printing business for many years. The partnership deed provides the following: (i) Monthly salary of RM3,500 for each partner. (ii) 6% interest per annum to be paid to the partners on their respective capital contributions of RM100,000, RM150,000 and RM200,000. (iii) Travelling allowances for Jerry and Jim of RM500 monthly. (iv) A profit sharing ratio of 35% for Jason, 35% for Jerry and Jim 30%. On the 31st of August 2020, Jason left the partnership and the remaining partners decided to share the profits equally. Details of the partnerships income statement for the year ended 31 December 2020 are as follows: RM Sales 500,000 Cost of sales 175,000 Gross profit 325,000 Operational expenses 50,000 Travelling allowances claimed by partners 12,000 Salary for partners 112,000 Interest on capital 25,000 Net profit 126,000 Capital allowances25,000 Additional information: Among the operational expenses, RM25,000 was for depreciation. Jim has a brought forward business loss of RM12,000 from the year of assessment 2019. Jerry had rental income of RM2,000 per month and settled rates of RM1,300 and maintenance fees of RM180 per month. Required: Compute the provisional and divisible partnership income or loss of Jason, Jerry and Jim and also the total income of each partner for the year of assessment 2020. Note: You should indicate by the use of the word nil any item referred to in the question for which no adjusting entry needs to be made in the computations.