Wolfsburg Ltd is a third part tuning company specialising in VW and Audi motor vehicles has grown substantially over the past few years. You have been presented with the following information relating to Wolfsburg Ltd for the reporting periods ended 31 March 2017 and 2018: Additional Information 1. The issued ordinary share capital of Wolfsburg Ltd on 1 April 2016 was 275000 shares of R5 each. On 1 July 2016 the company bought back 100000 shares for cash. 2. On 1 November 2016 the company made a capitalisation issue of three ordinary shares for every ten ordinary shares held on that date. 3. On 30 September 2017 the company secretary proposed a share consolidation of R5 ordinary shares into R10.00 ordinary shares. 4. On 1 January 2018 a rights issue was made of two ordinary shares for every 5 ordinary shares held on that date, issued at fair value. 5. No dividends were declared on the 10% non-cumulative redeemable preference shares in the 2018 reporting period. All other dividends were declared on 31 March for both periods. No entry had been recognised in the accounting records and no cash had been paid yet. 6. Dividends of R793 650 were paid to ordinary shareholders on 31 March 2017. REQUIRED: a) Present and disclose the Earnings per share (EPS) and Dividends per share (DPS) in the financial statements for the reporting period ending 31 March 2018 to comply with the minimum requirements of the Companies Act and IFRS