3. Gulf Oil Extraction Company's profit after tax for the year to 31 December 2020 was RO 5.2 million. The comparative figure for the year to 31 December 2019 was RO 4.6 million. The company's issued share capital at January 2019 consisted of 6 million ordinary shares of RO 0.600 each. No shares were issued during the year 2019 but a further 1 million ordinary shares were issued (at full market price) on 1 July 2020. Required: (a) Calculate basic EPS for the year 2019 (b) Calculate basic EPS for the year 2020