OPA is a U.S.-based corporation that started its operations in 2021. For fiscal year 2021, the company had no dilutive securities and reported only basic earnings per share (EPS) of $2.73 on the income statement. During fiscal year 2022, OPA issued convertible debt and, therefore, had to report both basic and dilutive EPS of $2.12 and $1.98, respectively, on the firm's 2022 income statement. OPA's disclosure policy is to present 5-year comparative financial statements. Use the FASB Accounting Standards Codification to research the relevant rules and write a short memo to Ms. Camina Drummer, the CFO of OPA that explains how to report comparative EPS