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36. Mr Chow borrows $84000 from a friend on a simple interest.If he repays the amount by 15 monthly instalments of $6062,
(a) find the interest paid.
6062*15 - 84000 = 90930 -84000 = 6930
(b) find the interest rate p.a.
6930/84000 * 100% = 8.25%

37. The gross profit of a limited company was $3200000 for 2004/2005 and the operathing expenses were $1800000.
(a) find the profits tax payable.
當年無教呢d野，唔知咩黎，靠估
3200000-1800000=1400000
(b) An unlimited company, with the operating expenses equivalent to 80% of the net profit,paid the same amount of profits tax as in (a) for 2004/2005. Find the gross profit of the unlimited company.
1400000/(1-80%) = 7000000

38. The respective monthly salaries of Mr.Lee and his wife for 2004/2005 were $36000 and $18000. At the end of year 2004, each of them was paid one more month of salary. They had two children and lived with Mr.Lee's 68-year-old father.
當年無教呢d野，唔知咩黎，靠估
3200000-1800000=1400000
(a) If they elected the joint assessment, find their slaries tax payable.
你要比果d免稅額ge數字我...37題都係同一個情況
(b) If they chose to be assessed separately where the child and dependent parent allowances would be claimed by Mr.Lee, find their salaries tax payble.
(c) Which of the methods above, joint assessment or separate assessment, would allow them to pay less salaries tax ?