b. ImTech Engineering is involved in construction business. Currently, the company is ungeared with 40,000 units of ordinary shares outstanding with assets value at RM1,000,000. The company expects operating income in the current period to be RM450,000. Suppose that the company can exchange 4,000 unit of ordinary shares for RM100,000 in debt paying 8% interest, from the standpoint of EPS, would the exchange be wise? (Assume no tax). (4 marks)