1 (25 Marks) Part A (10 Marks) The following summarised information is available in relation to 'ABC', a publicly listed company in Australia: Statement of comprehensive income extracts for years ended 30th June: 2021 2020 Continuing Discontinued Continuing Discontinued S'000 $'000 S'000 S'000 Profit after tax from: Existing operation 4,000 (1500) 5000 1200 Newly acquired 1000 nil operations* " Acquired on the 1 November 2020 On 1" July 2019 ABC Ltd had: $24 million of $2 ordinary shares in issue. $10 million 8% convertible debentures in 2024; the terms of conversion are 100 equity shares in exchange for each $200 debenture. I On 1 April 2021 the directors of ABC were granted options to buy 4 million shares in the company for $2.00 each. The average market price of ABC's shares for the year ending 30th June 2021 was $5.00 each. Assume an income tax rate of 30% for year 2019, 2020 and 2021. Required: Calculate the diluted earnings per share (EPS) on the continuing operations of ABC for the year ended 30 June 2021 and the comparatives for 2020. (10 Marks)