(a) The following information relates to a manufacturing entity for the year ended 31.3 .2022 . (i) Statement of financial position as at 31.3 .2022 (Rs.000) (ii) Statement of profit or loss for the year ended 31.3.2022 (Rs.000) (iii) Dividends paid during the year was Rs. 40 million (iv) The maximum level of cash required to support operating activities of the entity at any given point in time is Rs. 10 million (v) Amounts due from related parties represent trade receivables (vi) Amounts due to related parties represent temporary cash advances (vii) Assume that the percentage of short-term borrowing cost is equal to the percentage of Net Borrowing cost of the firm Required: 1) Reformate the statement of financial position of the entity as at 31.3.2022 for the purpose of equity valuation (7 marks) 2) Analyze the profitability of the entity for the year ended 31.3 .2022 by showing return on common shareholders Equity (ROE), Return on Net Operating Assets (RNOA), Degree of Financial Leverage and Spread related to leverage (7 marks) 3) Decompose the RNOA into Return on Operating Assets and operating liability leverage (3 marks) 4) Explain how the asset utilization efficiency and equity multiplier have affected the profitability of the entity for the year 2022