$1\mathrm{.}1$ Calculate the net cash flow from financing activities. Also state whether it is a net cash inflow or net cash outflow.

$1\mathrm{.}2$ Calculate the amount that would appear as $$Working capital changes$$ in the Statement of Cash Flows of Fiona Limited.

$1\mathrm{.}3$ Calculate the percentage increase in operating expenses over the two$-$year period and comment on your answer.

$1\mathrm{.}4$ Comment on the following items over the two$-$year period. $($No ratios are required.$)$

$1\mathrm{.}4\mathrm{.}1$ Non$-$current assets

$1\mathrm{.}4\mathrm{.}2$ Inventories

$1\mathrm{.}4\mathrm{.}3$ Accounts receivable

INFORMATION

The following information was obtained from the financial records of Fiona Limited:INFORMATION

The following information was obtained from the financial records of Fiona

Limited:

Additional information

All purchases and sales of inventories are on credit.

Depreciation for the year ended $31$ December $2023$ amounted to $R500000.$

Interim dividends paid out during the financial year ended $31$ December $2023$ amounted to R$423800.$

Credit terms to debtors are $30$ days and credit terms from suppliers are $60$ days.