Consider the following facts about Oceana as at $01$ March $2023$ Listed on the Johannesburg stock exchange and is based in South Africa $$ Financial year starts on $01$ March of every year. $$ Employs $120$ workers at their factory including management and have no other employees on their books at end of February $202315$ contractors were appointed starting in August $2022$ & ends on the $15$ March $2023$ The annual revenue of the company was R$22\mathrm{.}5$ million. $$ Took out a business loan of R$20$ million as a long$-$term loan in February $2022$ for a plant expansion project $$ The company plans to onboard another $10$ employees starting on the $01$ March $2023$ The company has $80$ shareholders but $20$ shareholders of them sold their shares on the $25$th of Feb $2023.10$ shares were purchased by existing shareholders and the remainder were purchased by $30$ new shareholders. All of these took place on the same day. $$ The Annual Financial Statement was compiled by an outsourced party as it has been for the last $10$ years. $3\mathrm{.}1$ Calculate the Oceana$$s Public Interest Score as at the financial year ending $2022$ based on the facts presented above using the Companies Act No$.71$ of $2008($New Companies Act$)$ commenced on $1$ May $2011?(15)$ Students must show how the score has been calculated. $3\mathrm{.}2$ Does Oceana have to undertake an audit of its Annual Financial Statement per the Companies Act No$.71$ of $2008($New Companies Act$)$ commenced on $1$ May $2011?(10)$ Justify your response