4 (20 MARKS) 4.1 REQUIRED Use the information provided below to calculate the cost (as a percentage, expressed to two decimal places) to Gans Stores of forgoing the discount. (5 marks) INFORMATION Starr Manufacturers credit terms to Gans Stores are 30 days but the manufacturer is prepared to allow a discount of R315 if Gans Stores pays the account of R10 500 within 12 days. 4.2 REQUIRED Study the information provided below and answer the following questions: 4.2.1 Calculate the cash balance as at 30 September 2021, if the company had an overdraft of R60 000 on 30 September 2022. (2 marks) 4.2.2 Of what significance are the details of the investing activities to investors? (2 marks) 4.2.3 Provide an interpretation of the extract of the Statement of Cash Flows with reference to the operating, investing and financing activities. (6 marks) INFORMATION The extracts of the Statement of Cash Flows of VIP Limited for the year ended 30 September 2022 are provided below: Statement of Cash Flows for the year ended 30 September 2022 R Cash flows from operating activities 1 200 000 Cash flows from investing activities (1 800 000) Purchase of property, plant and equipment (1 800 000) Cash flows from financing activities 800 000 Increase in long-term borrowings 800 000 4.3 Businesses that use petty cash to make payments are prone to fraud or theft. Suggest FIVE (5) internal control measures that a business can employ to prevent fraud or theft from this source. (5 marks