"Digital technology advancements can be opportunities or threats that impact business survival and affect the accounting practice as well as the competencies required by accountants to support digital business transformations." REQUIRED: a. Explain: i. the expected consequences to businesses that leverage on digital technology advancements, and [2 marks] ii. two uses of digital technologies in financial accounting that can create greater value for businesses by providing a relevant example to illustrate each use. [2 marks]