i (RM60000 - RM11400) 0.1 = RM4860 RM4860

= RM40512

RM11400 + RM405 = RM11805

ii (RM13145 x 0.2) = RM2629 RM2629

= RM21912

iii Telah dibayar RM800Terakru RM205Sebenar (RM800 + RM205 = RM1005)

iv 320

v Telah dibayar RM250Belanja am terakru RM150Sebenar (RM250 + RM150= RM400)

vi Belian (RM98530 - RM800 = RM97730)Alatan pejabat (RM2200 + RM800 = RM3000)

vii Insurans teradahulu ialah 4 bulan (Mei, Jun, Julai, Ogos)RM2500

= RM20812

Insurans sebenar ialah RM208 x 8 = RM1664Insurans teradahulu = RM2500 - RM1664

= RM836

viii PHR diselaraskanRM52100 x 0.01 = RM521 PHR baru

RM256 PHR asal