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Meena was a sole trader. On 1 July 2023, Hanna entered into a partnership with her sharing profits equally. Profit for the year ended 31 December 2023 was N$168000 accruing evenly over the year. An irrecoverable debt of N$8000 was incurred during March 2023 and it was agreed that this would be paid for by Meena. What is Hanna's share of profit?