In the year ended 31 December 2019, there were 12 million ordinary shares in issue and that the earnings available for ordinary shareholders was 4 million. In the year ended 31 December 2020 the earnings available for ordinary shareholders amounted to 5 million. On 31 March 2020 the company issued two million extra shares for cash. What is the EPS for the year ended 31 December 2020 and year ended 31 December 2019? 2020 2019 A 33.3p 33.3p B 41.7p 33.3p C 37p 33.3p D 37p 29.6p A OB C O C D