For several years Orbon, Inc., has followed a policy of paying a cash dividend of $0.40 per share and having a 10% stock dividend. In the 2017 annual report, Orbon reported restated earnings per share for 2015 of $1.80.

a. Calculate the originally reported earnings per share for 2015. (Do not round intermediate calculations. Round your answer to 2 decimal places.

b. Calculate the restated cash dividend per share for 2015 reported in the 2017 annual report for comparative purposes. (Do not round intermediate calculations. Round your answer to 2 decimal places.)