A company had $210,000$ shares of common stock outstanding at January $1,$ Year $1.$ The following activities affected common shares during the year. There are no potential common shares outstanding.Required:

Determine the Year $1$ EPS.

Determine the Year $2$ EPS.

At what amount will the Year $1$ EPS be presented in the Year $2$ comparative financial statements?

Note: Do not round intermediate calculations. Enter your answers in thousands $($i$.$e$.,10,000$ should be entered as $10).$

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