a$)$

The following information has been extracted from the financial statements of Nii Sports plc$.$ for the year ended $31$ December $2021$:

$20212020$

$$

Profit before Tax $630,000590,000$

Taxation $30,00045,000$

$600,000545,000$

On $1$st January $2021$ the issued share capital of Nii Sports plc was $400,0005\%$ preference shares of $1$ each and $1,950,000$ ordinary shares of $1$ each.

Required

Each of the following should be considered independently of each other:$-$

$($i$)$ Calculate the basic EPS for $2021$ and $2020.$

$($ii$)$ On $1$st July $2021$ Nii Sports had a bonus issue of $750,000$ ordinary shares.

Calculate the basic EPS for $2021$ and $2020$ as they would appear in the financial statements for the year ended $31$ December $2021.$

$($iii$)$ Nii Sports issued $300,000$ ordinary shares on $31$st January $2021$ at full market price.

Calculate the basic EPS for $2021$ and $2020$ as they would appear in the financial statements for the year ended $31$ December $2021.$

$($iv$)$ On $30$ June $2021,$ when the market price was $6\mathrm{.}00$ per share, Nii Sports invited its shareholders to subscribe to a $2$ for $5$ rights issue at $4\mathrm{.}25$ per share. Calculate the basic earnings per share for $2021$ and $2020$ as they would appear in the financial statements for the year ended $31$ December $2021.$