You are an accountant in a practice that includes a large number of individual clients who frequently ask for information about traded investments. You have extracted the following data from a leading financial newspaper Stock Arrow plc Zellus plc Price (pence) 160 240 Price/earnings ratio 20 16 Dividend yield (% gross) 5.00 3.33 MENT Earnings per share (EPS) is most accurately calculated as A profit attributable to ordinary equity holders divided by the number of ordinary shares in issue and ranking for dividend OB. dividend payable to ordinary equity holders divided by the number of ordinary shares in issue and ranking for dividend OC. profit attributable to all shareholders divided by the number of total shares in issue OD. profit before interest and taxation divided by the number of ordinary shares in issue and ranking for dividend In the case of Arrow pic, the EPS is pence per share (round to two decimal places) In the case of Arrow pic, the gross dividend obligation is pence per share (round to two decimal places). In the case of Zellus plc, the EPS is pence per share (round to two decimal places) In the case of Zellus plc, the gross dividend obligation is pence per share (round to two decimal places)