1) At the end of 2020, Capsize Cruise Lines had 500,000 shares of common stock outstanding, each with a par value of $3. In 2020, earnings per share were $2.00. At the beginning of 2021, the stock was split 3 for 1. What is the restated earnings per share for 2020?

2) As in question 7, at the end of 2020, Capsize Cruise Lines had 500,000 shares of common stock outstanding, each with a par value of $3. In 2020, earnings per share were $2.00. At the beginning of 2021, the stock was split 3 for 1. What is the new par value per share?