On 1 January 2018 Saunders co had 2,000,000 ordinary shares issue.On 30 April 2018 the company issued at full market price 270,000 ordinary shares. On 31 july 2018 the company made a rights issue of 1 for 10 at a right price of P2.00. the fair value of the shares on the last day before the issue of shares from the rights issue was P3.10. Finally on 30 september 2018 the compan made a 1 for 20 bonus issue. Profit for the year was P400,000. The reported EPS for the year ended 31 december 2018 was P18.60 Calculate the EPS for the year ended 31 december 2018 and the restated EPS for the year ended 31 december 2017.