Question $2(28$ Marks$)2\mathrm{.}1$ Wayne lives in South Africa, where the following Consumer Price Index $($CPI$)$levels for the entire county were recorded across two years: January $2022$ December $2022=43\mathrm{.}8$ January $2023$December $2023=40\mathrm{.}6$Using these figures, calculate the increase or decrease in the inflation rate acrossthese two years to $3$ decimal places. Explain what effect might be expected on thenominal rate of interest because of this increase or decrease. $(7$ marks$)2\mathrm{.}2$ Nobuhle runs a successful company in Bloemfontein. The companys cash flowstatement for the year ended $29$ February $2024$ is as follows: $(21$ marks$)$CASH FLOW STATEMENT FOR THE YEAR ENDED $29$ FEBRUARY $2024$Notes $2024$Cash flows from operating activities $($a$)$Cash receipts from customers $325625300$Cash paid to suppliers and employees $(256789500)$Cash generated from operations $1($b$)$Interest received $-$Interest paid $3(421100)$Dividends received $-$Dividends paid $4(7247400)$Taxation paid $5(32152600)$Cash flows from investing activities $($c$)$Purchase of non$-$current assets $(25657900)$Proceeds from non$-$current assets $789500$Cash flows from financing activities $($d$)$Proceeds from the issue of share capital $36842100$Proceeds from long$-$term borrowings $22105300$Net change in cash and cash equivalents $2($e$)$Cash and cash equivalents: beginning of year $4769500$