The Alford Group had 230,000 shares of common stock outstanding at January 1, 2016. The following activities affected common shares during the year. There are no potential common shares outstanding.

2016
Feb. 28	Purchased 27,000 shares of treasury stock.
Oct. 31	Sold the treasury shares purchased on February 28.
Nov. 30	Issued 108,000 new shares.
Dec. 31	Net income for 2016 is $1,547,000.
2017
Jan. 15	Declared and issued a 2-for-1 stock split.
Dec. 31	Net income for 2017 is $1,547,000.

1.	Determine the 2016 EPS. 2. Determine the 2017 EPS. 3. At what amount will the 2016 EPS be presented in the 2017 comparative financial statements?