4.2 The Statement of Comprehensive Income for 2022 and 2021 given below were extracted from the accounting records of Pinky limited: Pinky Limited Statement of Comprehensive Income for the year ended 31 December Required: Refer to the Statement of Comprehensive Income of Pinky Limited for 2022 and 2021 and comment on the performance of the company including the operating profit earned. Take into account that the profit margin (percentage Profit after tax to sales) for the industry was 4.51% for 2018 and 2.60% for 2022. (8 marks) 4.3 Name THREE (3) transaction that improves cash flow but does not increase profit. (3 marks