Question 2 [25 Marks] The Extract of Income Statement and Statements of Financial Position of Mrs S. Samou, a sole trader, are shown below: * Acc. Dep. means Accumulated Depreciation ** NBV means Net Book Value I. Proceeds from the disposal of Property, Plant \& Equipment amounted to 112,500 II. During the year to 30 June 2022, Land was bought for 90,000 Required: a) Prepare a Cash Flow Statement for the year ended 30 June 2022. (18 marks) b) Using the financial statements above, calculate the return on capital employed ratio (ROCE) for both financial years (year to 30 June 2021 and year to 30 June 2022: (4 marks) c) For the ratio calculated in b), state which financial year the business has a (1 mark) better ROCE. d) Provide two reasons why Cash Flow Statements are important for a business. (2 marks)