For the year ended December 31 of Year 1, Brown Corporation reported net income of $2,700,000. At January 1 of the current year, the company had 1,000,000 common shares outstanding. On April 30, the company purchased 30,000 shares of treasury stock. On October 31 the company sold the treasury shares purchased on April 30. On November 30, the company issued 72,000 new shares.

Year 1
April 30	Purchased 30,000 shares of treasury stock.
October 31	Sold the treasury shares purchased on February 28.
November 30	Issued 72,000 new shares.
December 31	Net income for year 1 is $2,700,000.
Year 2
May 1	Declared and issued a 2-for-1 stock split.
December 31	Net income for year 2 is $2,970,000.

Required:

Determine the Year 1 EPS.

Determine the Year 2 EPS.

At what amount will the Year 1 EPS be presented in the Year 2 comparative financial statements?