The information provided below was extracted from the accounting records of Benny Limited on 31 December 2023: Statement of Financial Position as at 31 December: Note: 1. Plant and equipment was purchased but there was no disposal of plant and equipment. 2. The issue price of the ordinary shares is R2 each. According to information supplied by the Johannesburg Securities Exchange, the shares are currently trading at R4 each. 3. All purchases and sales of inventory were on credit