The issued share capitals of the two companies are:

Cash limited

$N100\mathrm{.}000$ in $N$ ordinary shares

Carry Limited

$N20\mathrm{.}000$ in $N$ ordinary shazes

$N30\mathrm{.}000$ in N $10\%$ freference Shares

Both companies have proposed ordinary dividends of $20\%$ for $2022$