(c) At the beginning of the current reporting period (1 January 2021) Samira Bhd's wholly own subsidiary, Petrov Bhd, has 60 000 ordinary shares on issue. The company announced a one-for- five rights issue on 1 January 2021. The exercise price is RM2 and the last date to exercise the rights is 1 April 2021. The market price of one share immediately before exercise on 1 April 2021 was RM3. At the end of the current reporting period (31 December 2021), Petrov Bhd determined profit attributable to ordinary shareholders at RM244 650. Required Determine the basic earnings per-share for Petrov Bhd at 31 December 2021 [10 marks]