4 The Dental Health Partnership was established in 1992 and provides dentistry and other related services to the population of Blaintopia, a country in which the public health service is partially funded by the Government. Additional information relating to the Dental Health Partnership for the year ended 31 May 2005 is as follows: (1) The partnership was open for five days per week during 48 weeks of the year. (2) Each dentist treated 20 patients per day. The maximum number of patients that could have been treated by a dentist on any working day was 24 patients. (3) (i) The partnership received a payment from the government each time any patient was consulted as shown in the following table: Required: (a) Prepare a summary Profit and Loss Account of the Dental Health Partnership for the year ended 31 May 2005 and calculate the percentage of maximum capacity that was required to be utilised in order to break even in the year ended 31 May 2005. (12 marks)