1.A company's profit after tax for the year to 31 December 2013 was OMR 150,000. The comparative figure for 2012 was OMR 135,000. The company's issued share capital at 1 January 2012 consisted of 240,000 ordinary shares. A 1 for 4 bonus issue was made on 1 July 2013. There were no other share issues in either year. Calculate Restated Basic EPS for 2012(After bonus issue).

2. The following balances extracted from the books of Al Marwan LLC for the year ended March 31, 2019.

Sales OMR 1,200,000

Sales returns 100,000

Cost of goods sold OMR 860,000

Operating profit of the company OMR 1,500,000

Finance cost of the company OMR 25,000

Calculate the gross profit of Al Marwan LLC