can you please show me step by step how you would deal with the additional information. thanks

Nelson plc prepares its financial statements to 31 December each year and the company's average share price for the year ended 31 December 2014 was 250 pence. The company's issued ordinary share capital on 1 January 2014, which comprised 50 pence ordinary shares, was 15,000,000. On 30 June 2014, the company capitalised reserves by issuing three bonus 50 pence ordinary shares for each 50 pence ordinary share held. Nelson plc's profit before tax for the year ended 31 December 2014 was 12,500,000, and the income tax liability for 2014 was assessed at 3,000,000 before adjusting for an under provision of 1,000,000 in respect of 2013. Nelson plc has an effective rate of income tax of 25%. Additional Information 1. During the year ended 31 December 2014, Nelson plc had 2,500,000 1 10% convertible preference shares in issue. Each preference share may be converted into three 50 pence ordinary shares during the year ended 31 December 2015. 2. In 2012, Nelson plc issued options that give the company's directors the right to subscribe for 50 pence ordinary shares between 2013 and 2017 at 125 pence per ordinary share. At 31 December 2014, there were 3,500,000 options still outstanding 3. On 1 January 2014, Nelson plc had 20,000,000 10% convertible loan stock in issue. On 1 October 2014, the loan stock was converted into 50 pence ordinary shares on the basis of 25 ordinary shares for each 50 of loan stock. Requirement (a) Calculate Nelson plc's basic and diluted earnings per share for the year ended 31 December 2014 in accordance with IAS 33 Earnings Per Share. 18 Marks (b) Discuss the potential problems of placing undue emphasis on the earings per share figure Marks Nelson plc prepares its financial statements to 31 December each year and the company's average share price for the year ended 31 December 2014 was 250 pence. The company's issued ordinary share capital on 1 January 2014, which comprised 50 pence ordinary shares, was 15,000,000. On 30 June 2014, the company capitalised reserves by issuing three bonus 50 pence ordinary shares for each 50 pence ordinary share held. Nelson plc's profit before tax for the year ended 31 December 2014 was 12,500,000, and the income tax liability for 2014 was assessed at 3,000,000 before adjusting for an under provision of 1,000,000 in respect of 2013. Nelson plc has an effective rate of income tax of 25%. Additional Information 1. During the year ended 31 December 2014, Nelson plc had 2,500,000 1 10% convertible preference shares in issue. Each preference share may be converted into three 50 pence ordinary shares during the year ended 31 December 2015. 2. In 2012, Nelson plc issued options that give the company's directors the right to subscribe for 50 pence ordinary shares between 2013 and 2017 at 125 pence per ordinary share. At 31 December 2014, there were 3,500,000 options still outstanding 3. On 1 January 2014, Nelson plc had 20,000,000 10% convertible loan stock in issue. On 1 October 2014, the loan stock was converted into 50 pence ordinary shares on the basis of 25 ordinary shares for each 50 of loan stock. Requirement (a) Calculate Nelson plc's basic and diluted earnings per share for the year ended 31 December 2014 in accordance with IAS 33 Earnings Per Share. 18 Marks (b) Discuss the potential problems of placing undue emphasis on the earings per share figure Marks