Round off all decimals to the nearest cedi or dollar.Marks will be awarded for sound, well$-$reasoned and thought$-$out arguments.Show all workings and appropriate supporting schedules, where relevant.Time allowed: Three $(3)$ hours.SECTION A $-$ Compulsory Question OneThe draft statement of the financial position of PK Company Ltd as of March $31$ st$,2023,$ is as shown below:Non$-$cunent Assets $($Net Book Value$)$Current Assets:Inventory of Finished Goods Inventory of Raw Materials Trade receivab$1$esCashShare Capital Retained Profit Trade payablesExaminers: Teddy Ossei Kwa$/$