Please answer the below quetions and show workings with explaintions

Please answer the below quetions and show workings with explaintions ABC Corporation is a supplier of bedding materials operating across the united States. Specializing in a diverse and competitively priced range of bedding materials, ABC Corporation was founded in 2e1S with an authorized share capital of 1, see,eee ordinary shares. During its successful initial public offering, the company issued 9ee,eee shares at $2 each. The financial team is actively engaged in projecting the company's financial perfornance for the year 2e24 and assessing its position as of Decenber 31, 2e24. This analysis is based on data extracted from the financial statements for the year ending Decenber 31, 2e23. Key Financial Figures for the Year Ending Decenber 31, 2e23: sales: cost of Goods sold: Operating Expenses: $1, 2ee,eee company Tax: S336,eee Fixed Assets: Inventories: Trade Debtors: cash: See,eee Ordinary Share Capital: $2, lee,eee Long-tern Loan (Smart Bank): Trade creditors: company Tax Payable (IRS): S33,eee Forecasts for the Year Ending Decenber 31, 2e24, Include: Expected Sales Increase: Credit Sales: of total sales Company Tax at 27% of pre-tax profit, with expected to be unpaid on Decenber 31, 2e24 Anticipated Final Dividend: S4ee,eee, declared on Decenber 31, 2e24, payable in 2e2S Issuance of unsold Shares: March 31, 2e24, at $3 each Trade Debtors based on a S4.7S-day collection period Changes in closing inventory and trade creditors corresponding to the sales increase Purchase of a new machine (January 2e24) costing S7ee,eee Depreciation for 2e24 (included in operating expenses): S3ee,eee Repayrnent of S76e,eee to Smart Bank in 2e24, including S36e,eee for interest Calculation of cash balance as the balancing figure ABC Corporation is also considering a machine purchase in 2e2S for spare parts manufacturing, with a desired minimun rate of return of 12%. The machine costs plus S4ee,eee for installation, are Swe,eee, accompanied by expenses for two machine operators (Slee,eee each) and annual maintenance/repairs averaging S4e,eee. Depreciation will follcm the straight-line method. Preparation of Pro Forna Financial Statements and Investment Opportunity Calculations: predicts a five-year useful life, and estimates a salvage value of Slee,eee. Expected annual cash inflows Section 1: Pro Forna Statements for 2e24 1.1 Statement of Conprehensive Income: Prepare the statement for the year ended Decenber 31, 1.2 Statement of Financial Position: Present the statement as of Decenber 31, 2e24. 2e24 , utilizing the method. Section 2: Investment Opportunity Calculations for 2e2S Refer to the investment opportunity for 2e2S and perfora the following calculations, disregarding taxes. utilize the four-decimal present value tables as outlined in the module guide when discount factors are necessary. 2.1 Accounting Rate of Return on Average Investment: Express the Accounting Rate of Return to two decimal places. 2.2 Benefit Cost Ratio: Provide the Benefit Cost Ratio, expressed to two decimal places. 2.3 Internal Rate of Return: Calculate the Internal Rate of Return, expressed to two decimal places. Your response should include two Net Present Value calculations using consecutive along with interpolation.