VStudy the Statement of Comprehensive Income of Colatonic Ltd for $2023$ and $2022$ and answer the following questions:

$1\mathrm{.}1$

What evidence does the statement of comprehensive income for the year ended

$31$ December $2023$ provide for each of the following? $($Include calculations to support your answer.$)$

$1\mathrm{.}1\mathrm{.}1$

Increase in investment of R$400000$

$(3$ marks$)$

$1\mathrm{.}1\mathrm{.}2$

Increase in the loan balance of R$400000$

$(3$ marks$)$

$1\mathrm{.}2$

If the return on capital employed of Colatonic Ltd is greater than the interest rate on the loan how would this be interpreted by management?

$(3$ marks$)$

$1\mathrm{.}3$

Comment on the decrease in selling, general and administrative expenses.

$(2$ marks$)$

$1\mathrm{.}4$

Comment on the financial result of the company.

$(3$ marks$)$

$1\mathrm{.}5$

Suggest TWO $(2)$ ways in which the company can improve its net profit margin ratio.

$(2$ marks$)$

$1\mathrm{.}6$

What amounts would appear in the statement of cash flows for the year ended

$31$ December $2023$ in respect of the following? $($Show all calculations.$)$

$1\mathrm{.}6\mathrm{.}1$

Dividends paid

$(3$ marks$)$

$1\mathrm{.}6\mathrm{.}2$

Company tax paid

$(3$ marks$)$

$1\mathrm{.}6\mathrm{.}3$

Net change in cash and cash equivalents $($Also state if it is an increase or decrease.$)$