Question $3$

Voyage plc prepares its financial statements to $31$ December each year and has a capital structure consisting of:

$100,00010\%$ preference shares $1$; and

$100,0001$ ordinary shares.

For the year ended $31$ December $2019,$ Voyage plc had profits after tax of $50,000.$

For the year ended $31$ December $2020,$ Voyage plc had profits after tax of $60,000.$

On $30$ September $2020$ Voyage plc made an issue at full market price of $50,0001$ ordinary shares.

Required

Calculate the EPS for the year ended $31$ December $2019$ and the corresponding figure for the year ended $31$ December $2020.$