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At 31 December 2019 the issued share capital of Top plc was 4 million shares of 50 cent each. On 1 October 2020 the company

At 31 December 2019 the issued share capital of Top plc was 4 million shares of 50 cent each. On 1 October 2020 the company issued 1 million shares at market value of 1.50. Earnings for the years ended 31 December 2019 and 2020 were:

31 December 2019 400,000; and

31 December 2020 500,000.

Required

Show the EPS figures that will appear in the financial statements of Top plc for the year ended 31 December 2020.

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