The Tread Shed Ltd$.$ Is a public company specializing in tire production. Following is information related to them:

$$ They had $60,000$ common shares and $20,000,$ $$0\mathrm{.}75$ cumulative preferred shares outstanding on December $31,2022.$

$$ On April $30,2023,$ the company issued $6,000$ additional common shares and split the common shares $2$ for $1$ on December $1,2023.$

$$ There were no other share issuances and no share repurchases during the year ended December $31,2023.$

$$ Income for the year from continuing operations was $$70,000$

Required:

Compute and report the Company$$s EPS amounts for the year ended December $31,2023.$