In the year ended $31/12/2016,$ there were $12$ million ordinary shares in issue and that the earnings available for ordinary shareholders was $$4$million. In the year ended $31/12/2017$ the earnings available for ordinary shareholders amounted to $$5$ million. On $31/03/2017$ the company issues $2$ million extra shares for cash. What is the EPS for the year ended $31/12/2016$ and year ended $31/12/2017?$

a$.$$$33\mathrm{.}30$ and $$37\mathrm{.}00$

b$.$$$33\mathrm{.}30$ and $$41\mathrm{.}70$

c$.$ $$29\mathrm{.}60$ and $$37\mathrm{.}00$

d$.$ $$33\mathrm{.}30$ and $$33\mathrm{.}30$