Well Cold plc is a quoted company. Set out below are extracts from the company's income statements for the years ended 30 April 2019 and 30 April 2018, together with additional information. You are required to calculate the basic earnings per share for 30 April 2019, together with comparative figures for the previous year, in accordance with the rules laid down in IAS 33 Earnings per Share. Income statement extracts Year end Profit on continuing activities before taxation Taxation Profit on ordinary activities after taxation 30.4.2019 30.4.2018 000 000 950 740 (120) (80) 830 660 (1) The issued share capital of Well Cold plc from 1 May 2017 to 30 June 2018 was: 400,000 10% convertible preference shares of 1 each. Each preference share is convertible into one ordinary share. 2,000,000 ordinary shares of 50 cent each (2) On 1 July 2018, 1,000,000 of reserves were capitalised and issued to existing shareholders as fully paid up bonus shares. (3) On 1 November 2018, Well Cold plc issued 2,000,000 ordinary shares at full market price for cash