REQUIRED

Study the information given below and answer the following questions:

$1\mathrm{.}1$ Calculate the net cash flow from financing activities. Also state whether it is a net cash inflow or net cash outflow.

$(2$ marks$)$

$1\mathrm{.}2$ Calculate the amount that would appear as "Working capital changes" in the Statement of Cash Flows of Fiona Limited.

$(4$ marks$)$

$1\mathrm{.}3$ Calculate the percentage increase in operating expenses over the two$-$year period and comment on your answer.

$1\mathrm{.}4$ Comment on the following items over the two$-$year period. $($No ratios are required.$)$

$1\mathrm{.}4\mathrm{.}1$ Non$-$current assets

$1\mathrm{.}4\mathrm{.}2$ Inventories

$1\mathrm{.}4\mathrm{.}3$ Accounts receivable

$\backslash$table$[[(2$ marks$)],[(4$ marks$)],[(4$ marks$)],[(4$ marks$)],[],[2022($R$)],[18000000],[(9800000)$