An excerpt from the financial records of Windle Inc. (Windle) at December 31, 2019, was as follows: Preferred shares, Series A, $5, cumulative, 60,000 shares issued and outstanding $ 6,000,000 Preferred shares, Series B, $6.50, non-cumulative, 40,000 shares issued and outstanding $ 4,000,000 Common shares, 1,800,000 shares issued and outstanding $25,400,000 The following common share transactions took place in 2020: April 1: Windle issued 200,000 common shares. August 31: Windle repurchased and cancelled 60,000 common shares. October 31: Windle issued 100,000 common shares. Additional information: Windles net income for the year ended December 31, 2020, was $17,600,000. Dividends on preferred shares in arrears and for the current year were declared in full on December 15, 2020 (dividends on preferred shares were in arrears and had last been declared in full on December 15, 2018). Windle is subject to tax at a rate of 30%, and reports under IFRS. Required: a) Calculate Windles basic earnings per share for the year ended December 31, 2020. (3 marks) b) Assume that a two-for-one stock split was announced on September 15, 2020. Calculate the weighted average number of common shares for the year ended December 31, 2020. (2 marks)