Below is the balance sheet and additional information for Bentley Corporation: Bently Corporation Balance Sheet As at December 31, 2020 Assets Cash Accounts receivable Inventory Total current assets Net capital assets Toal assets $ 35,000 109,000 173,000 317,000 926,000 $ 1,243,000 $ 91,000 95,000 186,000 368,000 554, 000 Liabilities and shareholders equity Accounts payable Current portion of long term debt Total current liabilities Long term debt Total liabilities Shareholders' Equity Preferred shares (Note 1) Common shares (Note 2) Retained earnings Total shareholders equity Total liabilities and shareholders equity 120,000 240,000 329,000 689,000 $ 1,243,000 Note 1: $ 2 non-cumulative preferred shares, 2,000 shares outstanding Note 2: 6,000 common shares outstanding Additional information: Net income for the company for the year ending December 31st, 2020 was $99,000. The company paid $49,500 in dividends. The market price of the common shares as of December 31st was $66. Required: Answer the below questions using the above information. If your answer has decimals in it, round to 2 decimal places (eg: 425). Otherwise, you con round to the nearest number (e.g. 1.355) 1. What is the average issue price of the common shares? $ 2. What is the company's working capital? $ 3. How much of the dividends would be paid to the common shareholders? $ 4. Calculate the company's earnings per common share. $ 5. Instead of the EPS you calculated in part 4, assume the EPS was $17.83. What is the company's price earnings ratio? Use the box below to show your calculations - students who show their work may be eligible for partial mark Final answers MUST be filled in above