In its recent December 31, 2022 year-end, Rod Roy (RR) reported after tax net income of $6,000 which included income from continuing operations of $60,000 after tax. (There were discontinued operations during the year). RR also reported the following at January 1, 2022: Preferred shares, 3%, non-cumulative $200,000 Common shares, 4,000 issued and outstanding $100,000 On December 15, 2022, dividends on preferred shares were declared- no dividends had been paid in 2021. On that date, common share dividends were also declared and paid in the amount of $1 per share. Rod Roy issued 2,800 common shares on July 1, 2022 and on July 1, 2022 it issued put options for 8,000 shares with an exercise price of $15. The average market price from issue date to year end was $12. Required: Provide the required IFRS disclosures for earnings per share data required in Rod Roy's annual report