ABC Corporation reported net income of $120,000 for the year. If the weighted average number of common shares outstanding was 25,000 shares, calculate the earnings per share (EPS) for ABC Corporation. Requirements: a. Determine the weighted average number of common shares outstanding. b. Calculate the EPS. c. Determine the impact of EPS on shareholder returns. d. Analyze the trend of EPS over multiple periods. e. Discuss factors that could influence changes in EPS.