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. $(4)$

$1\mathrm{.}2$

Statement of Financial Position as of $31$ December $2024.(14)$

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. $(5)$

THE