Please help, show work also please. ( A, B, C)

In 2021 , Company JBS generated a net income of $12 million and paid a dividend of $1 million to preferred stockholders. Consider the following at the beginning of each quarter: a) Calculate WASO (weighted average number of shares outstanding) for the year. Show your calculations. b) Calculate the EPS (earnings per share) for the year. c) Does IBS have a simple or complex capital structure (yes or no)? Explain. 1