Answer all questions in this paper. QUESTION 1 (20 Marks) 1.3 REQUIRED Use the information provided below to answer the following questions: 1.1 Provide a possible reason why the amount for interest expense in the Statement of Comprehensive Income is zero. 1.2 Calculate the depreciation for the year ended 31 December 2021. 23 (2) (2) Calculate the amount that would appear in the cash flow statement for the year ended 31 December 2021 for "Profit before working capital changes". (2) 1.4 Suggest FOUR (4) control measures that you would put in place to reduce the chances of embezzlement of cash by the employees. (4) 1.5 What will be the impact on the value of inventory (in the Statement of Financial Position) and the cost of goods sold (in the Statement of Comprehensive Income) if the last-in-first-out (LIFO) method rather than the first-in-first-out (FIFO) method is used during periods of inflation? (4) 1.6 Explain THREE (3) implications of a high earnings retention ratio to the shareholders of Mobifone Limited. (6)