Loving Gardens has $6 million in assets, $700,000 EBIT, 80,000 shares of stock outstanding, and a marginal tax rate equal to 40 percent. If LG's debt to total assets ratio (D/TA) is 70 percent, it pays 12 percent interest on debt, whereas if the D/TA ratio is 40 percent, interest is 9 percent. Calculate LG's EPS and ROE (ROE = Net income/Equity) for each capital structure. Which capital structure is better? Please provide steps to solution.