At the end of 2021, the records of Learning Library Corporation showed the following: Net income includes interest expense of $17,200 on Series A bonds payable, and interest expense of $22,600 on Series B bonds. Average income tax rate for the year, 30%. Bond series A was issued prior to 1January 2021. Bond series B was issued on 1 July, 2021. Required Prepare required EPS presentation with all supporting computations