Study the Statement of Financial Position (including the notes) of Libra Ltd as at 31 December 2021 and answer the following questions: 2.1 How much of the profit after tax was retained by Libra Ltd for the year ended 31 December 2021? (4 marks) Libra Ltd made an application to a new supplier, Senzo Manufacturers, to purchase goods on credit. Should Senzo Ltd approve the application? Motivate your answer with the use of TWO (2) relevant ratios (expressed to two decimal places). 2.2 (5 marks) 2.3 Comment and make recommendations regarding the following. No ratios are required. 2.3.1 Property, plant and equipment R1 400 000 (4 marks) 2.3.2 Fixed deposit R200 000 (4 marks) 2.3.3 Inventories R1 700 000 (4 marks) Accounts receivable R1 000 000 (4 marks)