The records of Hogan Corporation reflected the following information for 2020. Common stock, no-par, authorized 500,000 shares Outstanding January 1, 2020, 150,000 shares.. $256,000 Sold and issued on August 1, 2020, 15,000 shares 30,000 Bonds payable, 6% convertible 150,000 Premium on bonds payable . 13,800 Retained earnings . 900,000 Net income . 360,000 The convertible bonds were issued on July 1, 2020, to yield 4.03%. Interest is paid semiannually on January 1. Each $1,000 bond is convertible to 20 shares of common stock. Premium amortization related to the bonds during 2020 was $1,200. Hogans income tax rate during 2020 was 25%.

Required

a. Is this a simple or a complex capital structure?

b. Prepare the required EPS presentation for 2020.