$$UESTION $3(25$ MARKS$)$

a$)$ Consider the information below from a firm's statement of financial positions for $2023$ and $2022.$

$\backslash$table$[[,2023,2022,$Changes$],[$Non$-$Current Assets $($Net$),$RM$28,172,$RM$26,800,+$RM$1,372],[\{$

$\backslash$table$[[$Current Assets$],[$Cash and Equivalente$]]\}],[],[$Cash and Equivalents,$RM1,561,$RM$1,800,-$RM $239],[$Short$-$Term Investments,RM$1,052,$RM$3,010,-RM1,958$