1. Prepare the Pro Forma Statement of Financial Position as at 31 December 2023. (Ignore the investment opportunities.) (15 marks) 2. Refer to the investment opportunities for 2023 and calculate the following. (Ignore taxes.) 2.1 Accounting Rate of Return on average investment of Project A (expressed to two decimal places). (4 marks) 2.2 Net Present Value of both projects. (6 marks) 2.3 Internal Rate of Return of Project B (expressed to two decimal places) using interpolation