For several years Orbon Inc. has followed a policy of paying a cash dividend of $0.45 per share and having a 10% stock dividend. In the 2020 annual report, Orbon reported restated earnings per share for 2018 of $2.70. Required:

1. Calculate the originally reported earnings per share for 2018.
2. Calculate the restated cash dividend per share for 2018 reported in the 2020 annual report for comparative purposes.

(For all requirements, do not round intermediate calculations. Round your answer to 2 decimal places.)

a. Earnings per share

b. Dividend per share