Need answer all question with working and calculation 1 till 5 tqvm

Question 7 Pisces plc produced the following statement of financial position and income statement at the end of the third year of trading: Statement of financial position as at the end of the third year ASSETS Non-current assets Property Machinery and equipment Motor vans Marketable investments 40.0 80.0 18.6 9.0 147.6 Current assets Inventories Receivables Cash 45.8 64.6 1.0 Total assets EQUITY AND LIABILITIES Equity Share capital Retained earnings 259.0 80.0 36.5 116.5 Non-current liabilities Loan notes Current liabilities Trade payables Total equity and liabilities 80.0 62.5 259.0 Income statement for the third year Em Sales revenue Cost of sales Gross profit Wages Depreciation of machinery and equipment R&D costs Allowance for trade receivables Operating loss Income from investments 231.5 143.2) 88.3 (43.5 (14.8) (40.0) 10.5 (20.5) 0.6 (19.9) (0.8) Interest payable Ordinary loss before taxation Restructuring costs Loss before taxation Tax Loss for the year (20.7) 6.0) (26.7) (26.7) An analysis of the underlying records reveals the following 1. R&D costs relate to the development of a new product in the previous year. These costs are written off over a two-year period