8. ABC Co. for the full 2019 year. (20 marks) Net income Common shares Outstanding, at January 1, 2019 $1,000, 15%, Preferred shares issued. Not cumulative Issued common shares, June 19, 2019 Issued common shares, June 31", 2019 Dividend declared $600,000 200,000 10,000 25,000 25,000 $ 0.00 a) What is EPS? b) Is it basic or diluted for this year? c) If we change corporate structures, saving $50,000 in expenses and making the weighted Average of Shares Outstanding (WASO) 220,000. What do we report as diluted EPS? (10 marks) 9. Given the following information below, calculate the opening DBO $ 2,000,000 Current service cost $ 100,000 Past service 50,000 Opening DBA $ 1,500,000 Contribution 125,000 Interest revenue 200,000 Interest expense 6% Benefits paid 150,000 a) Defined Benefit Obligation as at Dec 31, 201X, b) Defined Benefit Asset as at Dec 31, 2018, then c) the ending NET Defined Benefit Obligation, Asset at year end detail each item contributing to the increase or decrease. d) Record both journal entries to reflect obligation/asset changes during the year 10. For question 15 above, define/explain each component used in your calculations above (6 marks)