Farmer Company had the following share capital as of December 31,21 : The entity reported a net income of P5,400,000 for the current year. The income tax rate is 30%. Compute the basic and diluted earnings per share based on the following independent scenarios: A. The bonds were issued in the prior year at par value. BEPS]= DEPS = B. The bonds were issued on July 1,21. BEPS= DEPS = On January 1,2X1, Complex Company had the following share capital: Ordinary share capital, P100 par value, 100,000 shares authorized, 60,000 shares issued On January 1, 2XX1, the entity issued 20,000 share options to its employees, allowing them to purchase one ordinary share for each option at P160. The net income for the current year was P3,000,000. The average market price of ordinary shares was P250. Requirement: A. Compute the Basic earnings per share. B. Compute the Diluted earnings per share