Roover Ltd has ordinary share capital of $20,000,000 comprising shares with a par value of $0.80 each. Roover also has in issue 15% convertible debentures totalling $12,300,000, which can be converted to 40 ordinary shares for every $120 held, as well as 12% convertible debentures totalling $6,400,000, which can be converted to 35 ordinary shares for every $200 held. During the year to June 30, 2021, the company made profit before tax of $16,200,000. The applicable tax rate is 25%. REQUIRED: Calculate the BEPS for the year ended June 30, 2021 Calculate the DEPS for the year ended June 30, 2021, showing all supporting workings and explanations