Please help me on both question 3 and 4!

In the year ended 31 December 2022, there were 27,000,000 ordinary shares in issue and the earnings available for ordinary shareholders were $5,650,000. In the year ended 31 December 2023 , the earnings available for ordinary shareholders amounted to $5,000,000. REQUIRED On 31 March 2023, the company issued 5,000,000 extra shares for cash. What are the BEPS for the year ended 31 December 2023 and the year ended 31 December 2022? BEPS for the year ended 31 December 2023 = \$ BEPS for the year ended 31 December 2022=$ per share per share QUESTION 4 In the year ended 31 December 2022, there were 27,000,000 ordinary shares in issue and the earnings per share were calculated as $0.335 per share. In the year ended 31 December 2023 , the earnings available for ordinary shareholders amounted to $91,000,000. The company made a one-for-five rights issue on 30 June 2023 at a price of $1.00 and the cum rights price on the last day before the rights were $2.50. REQUIRED What are the EPS for the year ended 31 December 2023 and the restated BEPS for the year ended 31 December 2022? BEPS for the year ended 31 December 2023=$ per share Restated BEPS for the year ended 31 December 2022=$ per share