PJ Bhd's profit after tax for the year ended 31 December 2020 was RM90,000. The comparative figure for 2019 was RM135,000. PJ Bhds issued share capital at 1 January 2020 consisted of 240,000 ordinary shares. A 1 for 4 bonus issue was made on 1 July 2020. There were no other share issues in either year. The basic EPS for 2020 and restated EPS for 2019 are:

(4 Points)

A) 20.5 and 50 cents

B) 25.0 and 56.25 cents

C) 30 and 50 cents

D) 50 and 56.25 cents

E) None of the above