The Alford Group had 170,000 shares of common stock outstanding at January 1, 2021. The following activities affected common shares during the year. There are no potential common shares outstanding. 2021 Feb. 28 Purchased 9,800 shares of treasury stock. Oct. 31 sold the treasury shares purchased on February 28. Nov. 30 Issued 36,000 new shares. Dec. 31 Net income for 2021 is $1,670,000. 2022 Jan. 15 Declared and issued a 2-for-1 stock split. Dec. 31 Net income for 2022 is $1,670,000. Required: 1. Determine the 2021 EPS. (Do not round Intermediate calculations.) 2. Determine the 2022 EPS. 3. At what amount will the 2021 EPS be presented in the 2022 comparative financial statements? (For all requirements, Enter your answers in thousands.) Answer is complete but not entirely correct. Numerator Denominator Earnings per Share 1.670,000 167,000 = S 10.00 1.670,000 412,000 - 1,670,000 334,000 1 09 S | 2. S IS 4.05 3. A S = 5.00