A company has 10 000 ordinary shares and 10 000 10% R2 preference shares in issue throughout 2023. The profit after tax is R100 000. Calculate the basic earnings for the year ended 30 June 2023 assuming that the preference shares are: a) b) C) d) Non cumulative and non redeemable (equity) declared in the year Non cumulative and non redeemable (equity) NOT declared in the year. Cumulative and redeemable (liabilities) declared in the year. Cumulative and redeemable (liabilities) NOT declared in the year. (3) (3) (2) (2)