The profit after tax of ABC Company for the year to 31st December 2018 is RO 230,000.The comparative figure for the year 31st December 2017 was RO 200,000.On 1st January 2017, the company's issued share capital consisted of 100,000 ordinary shares of RO 1 each.On 1st April 2018, a further 20,000 ordinary shares were issued at fullmarket .price Calculate and identify the basic EPS .for the year 2017 from the following .a RO.2.54 per share .b RO.1.92 per share .C RO.2 per share .d None of the other options