(a) The profit after tax for Ben Berbad for the year ended 30 September 2019 was RM30 million. At 1 October 2018 the company had in issue 72 million RM1 equity shares and a RM20 million 8% convertible loan note. The loan note will mature in 2020 and will be redeemed at par or converted to equity shares on the basis of 50 shares for each RM200 of loan note at the loan-note holders' option. On 1 January 2019 Ben Berhad made a fully subscribed rights issue of one new share for every four shares held at a price of RM2-80 each. The market price of the equity shares of Ben Berhad immediately before the issue was RM3-80. The earnings per share (EPS) reported for the year ended 30 September 2018 was 70 sen, Ben Berhad's income tax rate is 25%. Required: (i) Calculate the basic earnings per share (including comparatives). (ii) Calculate the diluted earnings per share (comparatives not required) (6 marks) (4 marks)