The Alford Group had 202,000 shares of common stock outstanding at January 1, 2021. The following activities affected common shares during the year. There are no potential common shares outstanding.

2021
Feb. 28 Purchased 6,000 shares of treasury stock.
Oct. 31 Sold the treasury shares purchased on February 28.
Nov. 30 Issued 24,000 new shares.
Dec. 31 Net income for 2021 is $400,000.
2022
Jan. 15 Declared and issued a 2-for-1 stock split.
Dec. 31 Net income for 2022 is $400,000.

Required:
1. Determine the 2021 EPS.
2. Determine the 2022 EPS.
3. At what amount will the 2021 EPS be presented in the 2022 comparative financial statements?