1) TQ Bhd. is a Malaysian listed company that engages in the business of supplying electronic components located in Dengkil, Selangor. The financial year end is 31 December annually. On 1 January 2019, TQ Bhd. had in issue 3,000,000 ordinary shares amounting to RM6,000,000 and 500,0008% non-redeemable preference shares amounting to RM500,000. One preference share can be converted into one ordinary share in year 2019. The profit after tax is RM750,000. 2) KZ Bhd. is the largest plantation company in Malaysia. The financial year end is 30 June annually. On 1 July 2018, the company had in issue 6,000,000 ordinary shares amounting to RM6,000,000. On 1 January 2019, RM400,000 10% convertible debentures were issued, where debenture of RM100 can be converted into 120 ordinary shares. Profit after tax is RM670,000. Tax rate is at 24%. Required: For each of the following independent case, apply the principles in MFRS 133: Earnings per Share, compute: a) the basic EPS. (4 marks) b) the diluted EPS