QUESTION TWO $[25]2\mathrm{.}1$ List two $(2)$ users of financial statements. $(2)2\mathrm{.}2$ List three $(3)$ elements of the financial statements. $(6)2\mathrm{.}3$ Define the following terms with examples, $2\mathrm{.}3\mathrm{.}1$ Non Current Asset $(5)2\mathrm{.}3\mathrm{.}2$ Current Liability $(5)2\mathrm{.}3\mathrm{.}3$ Net asset value $(3)2\mathrm{.}4$ Differentiate between Periodic Inventory system and Perpetual Inventory system. $(4)$