(a)[14]
Prepare the statement of profit or loss for the year ended 31 December 2023, using the space provided on page 4 to show your workings.
(b)[2]
On page 5, complete the statement of changes in equity for the year ended 31 December 2023.
(c)[2]
State two factors that directors should consider when declaring a dividend.
(d)[7]
Advise the directors on which option to select. Justify your choice by assessing the impact on both profitability and liquidity.