Power Temporaries Inc. has earnings of $4,500,000 with 1,800,000 shares outstanding before a public distribution. Four hundred thousand shares will be included in the sale, of which 250,000 are new corporate shares and 150,000 are shares currently owned by Julie Lipner, the founder and CEO. The 150,000 shares that Julie is selling are referred to as a secondary offering and all proceeds will go to her.
a. What were the corporation's earnings per share before the offering?

b. What are the corporation's earnings per share expected to be after the offering?