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

inflow or net cash outflow. $(2$ marks$)$

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

of Cash Flows of Fiona Limited. $(4$ marks$)$

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

comment on your answer. $(2$ marks$)$

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

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

$1\mathrm{.}4\mathrm{.}2$ Inventories $(4$ marks$)$

$1\mathrm{.}4\mathrm{.}3$ Accounts receivable $(4$ marks$)$