3. Waffle had share capital of 15 millic n equity shares at 1 January 2017. On 1 April 2017 the company made a 1 for 3 bonus issue Immediately following the bonus issue the company issued 4 million shares at full marke. price. The financial statements at 31 Deceraber 2017 showed profit for the year at $12 million. Required: Present the Earnings per Share for 31 December 2017. (3 marks) C. At I January 2017 Artichoke had 5 million $1 equity shares in issue. On 1 June 2017 it made a 1 for 5 rights issue at a price of $1.50. The market price of the shares on the last day of quotation without rights was $1.80. Total earnings for the year ended 3: December 2017 was $7.6 million and for 31 December 2016 it was $6 million. Reguired: (i) Present the EPS for 31 December 2017 and (ii) Present the restated EPS for 31: Jecember 2016