The profits attributable to the ordinary shareholders of F plc are as follows:
                                                                 £000
Year to 31 December 2016.................... 1,800
Year to 31 December 2017.................... 2,475

For many years, the company's issued share capital has consisted of 9 million ordinary shares. However, on 1 April 2017, the company made a 1 for 4 rights issue at 50p per share. This issue was fully subscribed. The market value of the company's shares just before the rights issue was £1 per share.

Required:

(a) Calculate basic EPS for the year to 31 December 2017.

(b) Calculate restated basic EPS for the year to 31 December 2016.