1.1 Calculate the increase in the retained earnings over the two-year period. (2 marks) 1.2 By how much did the interest income increase or decrease from 2021 to 2022? Provide a possible reason for the change. (3 marks) 1.3 Comment on the investing activities of the company. (4 marks) 1.4 Calculate the amount that would be reflected as Changes in working capital in the Statement of Cash Flows for the year ended 31 December 2022. (4 marks) 1.5 Without making use of any ratios, provide an interpretation of the following over the twoyear period: 1.5.1 Inventories (4 marks) 1.5.2 Accounts receivable (4 marks) 1.6 Calculate the cost (as a percentage) of not accepting discounts from creditors in settlement of accounts. (4 marks)