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