During the fiscal year ended September 30, 2017, Worrell, Inc., had a 3-for-1 stock split and a 4% stock dividend. In its annual report for 2017, the company reported earnings per share for the year ended September 30, 2016, on a restated basis, of $0.92.

a. Calculate the originally reported earnings per share for the year ended September 30, 2016.

For several years Orbon, Inc., has followed a policy of paying a cash dividend of $0.41 per share and having a 10% stock dividend. In the 2017 annual report, Orbon reported restated earnings per share for 2015 of $0.91.

a. Calculate the originally reported earnings per share for 2015.

b. Calculate the restated cash dividend per share for 2015 reported in the 2017 annual report for comparative purposes.