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