On January 1, 2014, Busan Corporation purchased 2,000,000 treasury shares, Other in- formation regarding Busan Corporation is provided below. (All amounts in thousands.) 2013 2014 Net income #110,000 W110,000 Dividends on preference shares #10,000 #10,000 Dividends on ordinary shares #2,000 W1,600 Weighted average number of shares outstanding 10,000 8,000* Ordinary shareholders' equity, beginning of year #500,000 #400,000* Ordinary shareholders' equity, end of year #500,000 W400,000 *Adjusted for purchase of treasury shares. Compute (a) return on ordinary shareholders' equity for each year and (b) earnings per share for each year, and (c) discuss the changes in each