Calculating EPS: Simple Capital Structure and 3 years C-Bay Inc.'s accounting year ends on December 31. During the following three years, its common shares outstanding changed as follows. Required a. For purposes of calculating EPS at the end of each year, determine the number of shares outstanding. Hint: consider each reporting year separately. b. For purposes of calculating EPS at the end of Year 3, when comparative statements are being prepared on a three-year basis, determine the number of shares outstanding for each year. c. Compute EPS for each year based on computations in part b. Assume net income is $450,000, $396,000, and $358,800, for Year 3, Year 2, and Year 1, respectively. Note: Enter the earnings per share amounts in dollars and cents, rounded to the nearest penny