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 $2024.$

$(4)$

$(14)$

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$).$

$(3)$

$2\mathrm{.}2$ Benefit Cost Ratio $($expressed to two decimal places$).$

$(4)$

$2\mathrm{.}3$ Internal Rate of Return $($expressed to two decimal places$).$ Your answer must reflect two NPV calculations $($using consecutive rates$/$percentages$)$ and interpolation.

$(5)$