Wayne Inc. has prepared draft financial statements for 2022. You, the CFO, are reviewing the work done by your accounting staff before the draft financial statements are turned over to the CEO and auditor. a. You observe that basic EPS have been calculated at 3.50 per share, and diluted EPS have been calculated at 3.85 per share. Does this cause any concerns? What questions or instructions would you have for your accounting staff? ( 1 mark) b. You also observe that Wayne Inc. has entered into several new operating leases, and you observe there are no assets or liabilities in the draft financial statements related to hose leases. Does this cause any concerns? What questions or instructions would you have for your accounting staff? ( 2 marks) Finally, you note that Wayne had a secondary equity offering (SEO) of 10,000 common shares (par value $0.10 per share) with total proceeds of $150,000. The line item for common stock has increased from $200,000 to $350,000 from 2021 to 2022 , and related paid-in-capital is remained the same ( $2.5 million) for both years. Does this cause any concerns? What questions or instructions would you have for your accounting staff? ( 2 marks)