$1)$Calculate the net cash from operating activities using the information below for a hypothetical company: $(5$ marks$)$:

$$Group profit before tax: R$500,000$

$$Finance costs: R$50,000$

$$Investment income: R$30,000$

$$Depreciation: R$70,000$

Amortization: R$20,000$

$$

Impairments: R$10,000$

$$

Profit$/$loss on sale of property, plant, and equipment: R$5,000($loss$)$

$$

Change in inventory: R$15,000($decrease$)$

$$

Change in receivables: R$20,000($increase$)$

$$

Change in payables: R$10,000($increase$)$

$3\mathrm{.}5$

Calculate the net cash used in financing activities using the following information for a hypothetical company: $(5$ marks$)$:

$$

Loans issued: R$200,000$

$$

Loans repaid: R$50,000$

$$

Share issues: R$100,000$

$$

Dividends paid to non$-$controlling interests: R$30,000$

$$

Dividends paid to parent shareholders: R$80,000$

$3\mathrm{.}6$

Calculate the net cash used in investing activities using the following information for a hypothetical company: $(5$ marks$)$:

$$

Sale proceeds on disposal of property, plant, and equipment: R$60,000$

$$

Purchases of property, plant, and equipment: R$120,000$

$$

Investment income received: R$40,000$

$$

Dividends received from an associate: R$25,000$

$$

Acquisition$/$sale of a subsidiary, net of cash balances: R$80,000($net cash used$)$

$3\mathrm{.}7$

Calculate the net cash used in investing activities using the following information for a Calculate the increase or decrease in cash and cash equivalents for a hypothetical company using the following information: $(5$ marks$)$:

$$

Opening cash and cash equivalents: R$200,000$

$$

Net cash from operating activities: R$350,000$

Net cash used in investing activities: $-$R$100,000$

$$

Net cash used in financing activities: $-$R$50,000$