LeDuc Construction Ltd. had 60,000 common shares and 20,000, $0.75 cumulative preferred shares outstanding on December 31, 2019. On April 30, 2020, the company issued 6,000 additional common shares and split the common shares 2 for 1 on December 1, 2020. There were no other share issuances and no share repurchases during the year ended December 31, 2020. Income for the year from continuing operations was $70,000, and loss on discontinued operations (net of income tax) was $4,000.

Required

Compute and report LeDuc Construction Ltd.’s EPS amounts for the year ended December 31, 2020 in a partial income statement.