1. Prepare the Pro Forma Statement of Financial Position as at 31 December 2023. (Ignore the investment opportunity.) (15 marks) 2. Refer to the investment opportunity for 2024 (the purchase of a new machine) and calculate the following. (Ignore taxes.) 2.1 Accounting Rate of Return on average investment (expressed to two decimal places). (5 marks) 2.2 Net Present Value. (Use only present value table 1 discount factors from the module guide to calculate the present values of the net cash flows.) (5 marks) 2.3 Internal Rate of Return (expressed to two decimal places) if the net cash flows generated by the machine are R320 000 per year for five years and the scrap value is R50 000. Your answer must include two net present value calculations (using consecutive rates/percentages) and interpolation. (Recommended: Use present value table 2 for R320 000 per year and present value table 1 for R50 000.)