JUESTION $3(25$ 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$1,372],[$Current Assets$],[$Cash and Equivalents,Dascest,DMM $200,$RM$\mathrm{.}230],[$Short$-$Term Investments,RM$1052,$RM$3\mathrm{.}010,-$RM$1\mathrm{.}958],[$Accounts Receivable,RM$3,616,$RM$3,129,$RM $487],[$Inventories$,$RM$1,816,$RM$1,543,$RM $273],[$Other Current Assets,RM $707,$RM $601,$RM $106],[$Total Current Assets,RM$8,752,$RM$10,083,-RM1,331$