4.1 Honda Fit Ltd purchased a new piece of machinery to expand the production output of its top-of-the-line car model. The marginal income ratio is 64% and the company has R3 200000 as fixed costs. After the machine was purchased, the company achieved a sales revenue of R5 600 000. Determine the company's margin of safety in percentage terms and comment. 4.2 REQUIRED Determine the External Funding Needed by Preparing a Pro Forma Statement of Financial Position as at 31 December 2021 from the information given below. INFORMATION The financial position of Tshidiso Limited as at 31 December 2020 appears below: Statement of Financial Position as at 31 December 2020 Additional information: Operations for 2021 were projected using the following working assumptions: - All sales are on credit and are expected to amount to R6 000000 . - The profit margin (net profit margin) is expected to be 10%. - Equipment costing R100 000 is due to be purchased in June 2021. - Depreciation is expected to be R130 000 for the year. - 8000 shares at R7 each are expected to be purchased from UJM Limited. - Inventories are expected to be 8% higher than in 2020. - Accounts receivable are expected to amount to 25% of credit sales. - A cash balance of R200 000 is desired. - Dividends for the year are estimated at R165 000 and these are payable in 2022 - Mortgage loan repayment amounting to R380 000 (excluding interest) is expected to be made during 2021 - Accounts payable are forecasted to be 20% of sales. - 12000 new ordinary shares are issued at R22 per share through right issue. - Other current liablities will be expected decrease to R541 400