QUESTION $1(20$ Marks$)$ REQUIRED Study the Statement of Cash Flows given below and answer the following questions: $1\mathrm{.}1$ Calculate the following: $1\mathrm{.}1\mathrm{.}1$ Decrease in payables $(2$ marks$)1\mathrm{.}1\mathrm{.}2$ Interest income. $(2$ marks$)1\mathrm{.}2$ Did the company increase or decrease its non$-$current liabilities? Also indicate the amount. $(3$ marks$)1\mathrm{.}3$ State THREE $(3)$ significant changes to the financial position that are evident in this Statement of Cash Flows that the Statement of Comprehensive Income would not reveal. $(3$ marks$)1\mathrm{.}4$ Comment on the following: $1\mathrm{.}4\mathrm{.}1$ Decrease in inventory of R$100000(2$ marks$)1\mathrm{.}4\mathrm{.}2$ Increase in receivables of R$900000(2$ marks$)1\mathrm{.}4\mathrm{.}3$ Cash flows from operating activities of R$3400000(2$ marks$)1\mathrm{.}4\mathrm{.}4$ Non$-$current assets purchased for R$3800000(2$ marks$)1\mathrm{.}4\mathrm{.}5$ Increase in investments of R$1400000.(2$ marks$)$ INFORMATION BENNETON LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED $31$ DECEMBER $2022$ R Cash flows from operating activities $3400000$ Operating profit$/$Income from operations $6000000$ Adjustments to convert to cash from operations Non$-$cash flow adjustments $1400000$ Add: Depreciation $1400000$ Profit before working capital changes $7400000$ Working capital changes $(1200000)$ Decrease in inventory $100000$ Increase in receivables $(900000)$ Decrease in payables $?$ Cash generated from operations $6200000$ Interest paid $(400000)$ Investment income $?$ Dividends paid $(1600000)$ Income tax paid $(1140000)$ Cash flows from investing activities $(5200000)$ Non$-$current assets purchased $(3800000)$ Increase in investments $(1400000)$ Cash flows from financing activities $?$ Increase$/$Decrease in long$-$term borrowings $?$ Net increase in cash and cash equivalents $60000$ Cash and cash equivalents at beginning of year $(40000)$ Cash and cash equivalents at end of year $2000$