5. Able Corporation had shareholders' equity on December 31, 2021, as follows: The following transactions occurred during 2022 : Mar. 1 Declared \& distributed a 5% share dividend. July 2 Repurchased and retired 50,000 shares Sept. 1 Stock split 2 for 1. Nov. 30 Issued 100,000 shares. Dec. 31 Closed the Income Summary account, which had an $800,000 credit balance. A) Calculate the weighted average number of shares outstanding for 2022. (12 marks) B) Calculate the weighted average EPS for 2022. (2 marks)