Part A On 1 January 2016, Eco Bhd had in issue 3,000,000 ordinary shares amounting to RM8,000,000 and 2,000,000 8\% preference shares amounting to RM2,000,000. It also had in issue 1,500,000 warrants each of which entitles the holder to one ordinary share at RM6. The holders may exercise their rights on or before 31 December 2020. On 1 April 2017, Eco Bhd made a right issue of one new share for each five existing ordinary shares at an exercise price of RM4.60. The fair value immediately prior to the right issue was RM6.40. The average market price of ordinary share during the year was RM6.60. The profits after tax of Eco Bhd for the years ended 31 December 2016 and 2017 are RM5,920,000 and RM7,400,000 respectively. Continued... NIK/GAN page 3/7 BACl634 FINANCIAL ACCOUNTING AND REPORTING 1 8 MARCH 2018 Required: In compliance with MFRS133: Earnings per share, Calculate for Eco Bhd: a) the basic EPS for 2016 (including restated EPS) and 2017. (6 marks) b) the diluted EPS for 2017 . (2 marks)