QUESTION 1	(15 Marks)
REQUIRED
Use the information provided below to prepare the Pro Forma Statement of Financial Position as at 31 December 2021. The amount of external non-current funding required must be calculated.
INFORMATION
HEIDI (PTY) LIMITED
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2020
R
ASSETS
Non-current assets	2 800 000
Fixed/Tangible assets	2 800 000
Current assets	2 400 000
Inventories	800 000
Trade and other receivables	1 200 000
Cash and cash equivalents	400 000
Total assets	5 200 000
EQUITY AND LIABILITIES
Equity	2 600 000
Ordinary share capital (600 000 shares)	1 200 000