At 1 January 2022 Sanderson had in issue share capital of 700 million 1 shares. On 1 September 2022 they had a 2 for 7 rights issue at 9.75 per share. The share price on 1 September 2022 was 12. Profit after tax was 60m for the year ended 31 December 2022. Sanderson reported an EPS of 5.6p in 2021 Required (a) Calculate the Earnings Per Share for Sanderson plc for the year ended 31 December 2022 with the adjusted comparative for 2021. (7 marks) (b) A separate company - Rocky plc - has a Basic EPS of 50.0p (Earnings 20m/40m shares). Rocky has just given its directors options allowing them to buy-in 2026 - 8m shares at at 200p each. The current share price is 800p. Calculate Rocky's diluted EPS. (3 marks) Total (10 marks)