3. Ferora Berhad is an established beauty product companythat situatedin Shah Alam, Selangor. Thefollowing data relative to Ferora Berhadf or 2021 is available: Pendapatan bersih / Net income RM2,100,000 Transaksi dalam Saham Biasa/ Transactions in Ordinary Shares: 1 Jan / Jan 2021, Nombor permulaan/ Beginning number Berubah/ Change Kumulatif/ Cumulative 700,000 1 Mac / March 2021, Pembelian saham perbendaharaan/ Purchase of treasury shares (60,000) 640,000 1 Jun/June 2021, Pecahan saham/Share split 2- 640,000 1,280,000 1 1 November / November 2021, Terbitan saham/ Issuance of shares 120,000 1,400,000 8% Saham Keutamaan Boleh Tukar Terkumpul / 8% Cumulative Convertible Preference Shares: Dijual pada RM1.00 boleh ditukar kepada 200,000 saham biasa (dilaraskan untuk berpecah) / RM1,000,000 Sold at RM1.00, convertible into 200,000 ordinary shares (adjusted for split). Opsyen saham/Share Options: Boleh dilaksanakan pada harga opsyen RM25 sesaham. Purata harga pasaran pada 2021, RM30 (harga pasaran dan harga opsyen diselaraskan untuk pecahan)/ Exercisable at the option price of RM25 per share. Average market price in 2021, RM30 (market price and option price adjusted for split). 60,000 saham/ shares a. Define earnings per share (EPS). For which statement of profit and loss items must EPS be disclosed? b. Explain what is meant by a dilutive security. c. Based on MFRS133 Earingsp er Share, compute forFerora Berhad forthe year 2021: d. Basic earnings per share and Diluted eamings per share. 4. Sakura Berhad is a trading company buying and selling as wholesalers fashionable clothes. The following balances have been extracted from the books as at 31 March 2022.