Jonah Ltd has a December 31 year end. The entity reported profit before tax of $136 million and $112 million respectively for its 2020 and 2021 financial years, and closed the 2020 financial year with 265 million $0.80 ordinary shares in issue. On April 30, 2021, the entity executed a two for five rights issue for $1.70 when themarket price per share was $2.05. The applicable tax rate is 30%. Required: (a) Prepare the journal entries to record the rights issue of shares. (b) Compute the EPS for 2021, showing all supporting workings. (c) Compute the original EPS and the restated EPS for2020