QUESTION $1$ Prepare the following pro forma statements: $1\mathrm{.}1$ Statement of Comprehensive Income for the year ended $31$ December $2024$ using the percentage$-$of$-$sales method. $1\mathrm{.}2$ Statement of Financial Position as of $31$ December $2024.$ QUESTION $2$ Refer to the investment opportunity for $2025$ and calculate the following. $($Ignore taxes.$)$ Where discount factors are required, use the four decimals present value tables that appear in the module guide. $2\mathrm{.}1$ Accounting Rate of Return on average investment $($expressed to two decimal places$).2\mathrm{.}2$ Benefit Cost Ratio $($expressed to two decimal places$).2\mathrm{.}3$ Internal Rate of Return $($expressed to two decimal places$).$ Your answer must reflect two NPV calculations $($using consecutive rates$/$percentages$)$ and interpolation.