1. Topmax Bhd has the following batances at I September 2019: RM'000 3,000 800 Ordinary shares capital (consisted of 2.5 million ordinary shares) 7% cumulative preference shares 6%% convertible loan notes (note (i)) Retained earmings 700 756 Note (i): Each RM500 loan notes convertible into 120 ordinary shares on I September 2024. On 1 September 2019, Topmax Bhs issued 500,000 share options to senior employees to subscribe ordinary shares at RM3.00 per share. These options are exercisable between 1 September 2023 and 31 August 2024. Topmax Bhd has accounted for a fully subscribed rights issue of ordinary shares made on ! November 2019 of two new shares for every five in issue at RM3.30 cach. The market price of the shares on the last day of quotation with rights was RM4.20. On 30 June 2019, Topmax Bhd made a bonus issue of one ordinary share for every eleven shares presently held Profit after tax for the year ended 31 August 2020 was RM917,800. Ordinary dividend of RM96,250 and preference dividend of RM28,000 were declared on 30 August 2020. The average market value of cach share of Topmax Bhd during the year ended 31 August 2020 was RM4.40. On 1 April 2021, Topmax Bhd issued 800,000 ordinary shares for cash at RM4.50 cach. Profit after tax for the year ended 31 August 2021 was RMI,190,000. Ordinary dividend of RM139,500 and preference dividend of RM84,000 were declared on 29 August 2021. The average market value of cach share of Topmax Bhd during the year ended 31 August 2021 was RM4.60. The company's basic earnings per share in the year to 31 August 2019 was disclosed as 28.92 sen. The tax rate is 25%. Required: Calculate the basic and diluted Earnings Per Share for the year ended 31 August 2020 and 2021, restating Eamings Per Share where necessary. jIS Marks)