Statement of Financial Position as at 31 December:
2022	2021
R	R
ASSETS
Non-current assets	?	?
Property, plant and equipment (Cost)	?	?
Accumulated depreciation	(2 000 000)	(1 400 000)
Carrying value	?	?
Investments	10 000 000	12 000 000
Current assets	7 000 000	4 890 000
Inventories	400 000	100 000
Accounts receivable	5 800 000	4 000 000
Cash	800 000	790 000
25 200 000	25 690 000
EQUITY AND LIABILITIES
Equity	12 000 000	20 290 000
Ordinary share capital	3 000 000	2 400 000
Retained earnings	9 000 000	17 890 000
Non-current liabilities	10 000 000	3 400 000
Long-term loan	10 000 000	3 400 000
Current liabilities	3 200 000	2 000 000
Accounts payable	3 200 000	2 000 000
25 200 000	25 690 000

Calculate:

1. Non-current assets value for 2021 and 2022
2. Property, plant, and equipment (Cost) value for 2021 and 2022
3. Carrying value of assets 2021 and 2022
4. Were there any additions to or disposals of property, plant and equipment during the financial year ended 31 December 2022? Motivate your answer.
5. Comment on the decrease in retained earnings.
6. Comment on FIVE (5) other significant changes that occurred in the companys financial position during 2022.
7. Apart from the Statement of Financial Position and ratio analysis, what other financial information should be considered when commenting on the company's financial health?