INFORMATION Excerpts of the financial data of Bentley Limited for the financial year ended 31 December 2021 are as follows: Additional information 1. Inventories on 31 December 2020 amounted to R400 000. 2. The number of ordinary shares in issue during 2021 was 500000. 3. Credit terms from suppliers are 60 days. 4. All the relevant asset, equity and liability accounts are included above. 5. Dividends for the 2021 amounted to R375 000. 6. The shares of Bentley Limited are currently selling for R2.50 each on the Johannesburg Securities Exchange (JSE). 7. The following ratios were calculated for 2021 and 2020