1. On 1 January 2019 Holmes had 1,200,000 ordinary shares in issue. On 31 March 2019, the company made a rights issue of 1 for 3 shares at $2. The market price of the share at the moment was $2.4. On 30 August 2019, the company made an issue at full market price of 50,000 shares. On 30 November 2019, Holmes made a 1 for 5 bonus issue. Profit for the year was $624,000. The reported EPS for year ended 31 December 2018 was 41.7c. Required What was the earnings per share figure for year ended 31 December 2019 and the restated EPS for year ended 31 December 2018