At the start of the most recent financial year, on June 1. 2020, Heptagon Ltd had 13.4 million shares in issue. On October 31, 2020, the company made a rights issue of one share for every eight held. At that point, the stock had a market price of $1.80 but the rights issue was done at a price 25% less than market value. For the year to June 2021, net income was $6.8 million and ordinary dividends paid amounted to $550,000, while for the year to June 2020, net income was $5.9 million and ordinary dividends paid amounted to $430,000. The company had $6 million in 6% preference shares in issue during both years. REQUIRED: Calculate the EPS for 2021. Calculate the original and restated EPS for 2020 At the start of the most recent financial year, on June 1. 2020, Heptagon Ltd had 13.4 million shares in issue. On October 31, 2020, the company made a rights issue of one share for every eight held. At that point, the stock had a market price of $1.80 but the rights issue was done at a price 25% less than market value. For the year to June 2021, net income was $6.8 million and ordinary dividends paid amounted to $550,000, while for the year to June 2020, net income was $5.9 million and ordinary dividends paid amounted to $430,000. The company had $6 million in 6% preference shares in issue during both years. REQUIRED: Calculate the EPS for 2021. Calculate the original and restated EPS for 2020