Marks plc has produced the following net profit figures:

2019: 1.1m

2020: 1.5m

On 1 January 2020 the number of shares outstanding was 500,000. During 2020 the company announced a rights issue with the following details:

1) Rights: 3 new shares for each 5 outstanding (300,000 new shares in total)

2) Exercise price: 5.00

3) Date of rights issue: 1 May 2020

The market (fair value) of one share in Marks plc immediately prior to exercise was 11.

Required

Calculate EPS for 2019 and the 2020 figure as it would appear in the financial statements for 2019 and 2020.