Cullumber Ltd. is considering two alternatives to finance its construction of a new 3 million plant. (a) Issuance of 256,000 shares of ordinary shares at the market price of 10 per share. (b) Issuance of 2,560,000, 6% bonds at face value. Complete the following table. (Round earnings per share to 2 decimal places, e.g. 0.25.) Issue shares Income before interest and taxes 1,134,000 Interest expense from bonds Income before income taxes Income tax expense (30%) Net income Outstanding shares Issue Bond 1,134,000 410,000