The profits attributable to the ordinary shareholders of F plc are as follows:

$000$

Year to $31$ December $20181,800$

Year to $31$ December $20192,475$

For many years, the company$$s issued share capital has consisted of $9$ million

ordinary shares. However, on $1$ April $2019,$ the company made a $1$ for $4$ rights issue

at $50$p per share. The issue was fully subscribed. The market value of the company$$s

shares just before the rights issue was $1$ per share.

Required:

$($a$)$ Calculate the basic EPS for the year to $31$ December $2019.$

$($b$)$ Calculate the restated basic EPS for the year to $31$ December $2018.$