The issued share capital of Ramtop Furniture Company on January 1, 2015 was Ordinary Shares 50 cents each $6 million and 8% Preference Shares $2 million. The preference shares are non-redeemable. The following share Issue took place during the year to December 31, 2015: I. 31 March 2015 - a bonus issue of one (1) new share for every ten (10) shares held. II. 1 July 2015 a rights issue of one new share at $1.50 for every five (5) shares held. The market price of Ramtop's shares the day before the rights issue was $2.40 Ramtop Furniture Company's after-tax profit for 2015 was $5,000,000. a) The basic EPS for 2015. b) Restate the EPS for 2014. c) List the limitations of earnings per share as a measure of corporate performance