Huang Company presented the following data (¥000).

Net income ................................................................¥2,200,000

Preference shares: 50,000 shares outstanding,

¥100 par, 8% cumulative, not convertible....................5,000,000

Ordinary shares: Shares outstanding 1/1.........................600,000

Issued for cash, 5/1.........................................................300,000

Acquired treasury shares for cash, 8/1............................150,000

2-for-1 share split,.................................................................10/1

Instructions

Compute earnings per share.