Company ABC Ltd have been experiencing huge cash flow problems. One of the strategies it has undertaken is to re$-$look the way payments are being made to creditors. The following information has been presented with regards to one of its suppliers. XYZ Ltd have offered them a cash saving incentive by allowing them a $3\%$ discount on all invoices paid within $20$ days. The usual payment terms are $30$ days for the full invoice value. XYZ Ltd has just issued an invoice of R$40000$ to Zip $($Pty$)$ Ltd$.$ The current short$-$term deposit interest rate is $12\%.$ Round your workings to the nearest rand. Required: $4\mathrm{.}1$ As the financial accountant of ABC Ltd you have been asked to advise the company whether to pay the invoice within $20$ days or settle the normal credit agreement and pay within $30$ days. $(5)4\mathrm{.}2$ What other factors would you consider in advising your company to assist with creditor management considering its cash flow problems? $(3)4\mathrm{.}3$ What are the risks to your company if credit periods are not kept? $(2)$