At the start of the most recent financial year, on June 1, 2020, Septagon Ltd had 12.9 million shares in issue. On September 30, 2020, the company made a rights issue of one share for every six held. At that point, the stock had a market price of $1.60 but the rights issue was done at a price 25% less than market value. For the year to June 2021, net income was $6.3 million and ordinary dividends paid amounted to $450,000, while for the year to June 2020, net income was $5.4 million and ordinary dividends paid amounted to $330,000. The company had $7 million in 8% preference shares in issue during both years. REQUIRED: Calculate the EPS for 2021. Calculate the original and restated EPS for 2020