For several years Orbon incorporated has followed a policy of paying a cash dividend of $0.45 per share and having a 10% stock dividend. In the 2023 annual report, Orbon reported restated earnings per share for 2021 of $2.70. Required: a. Calculate the originally reported earnings per share for 2021. b. Calculate the restated cash dividend per share for 2021 reported in the 2023 annual report for comparative purposes. Note: For all requirements, do not round intermediate calculations. Round your answer to 2 decimal places