I posted this third time please solve part b and c thanks in advance your efforts is appreciated

Question 2 The following table demonstrates the projected figures of the Companies A, "B" and "C" for 2021. Table (1): Projected Figures for 2021 Number of Company Interest Expense* 1,723 Outstanding Loan* 16,065 5,045 2,314 Net Profit* 830 Shares** A Shareholder's Equity* 5,892 24,799 12,563 39 B 605 386 2,320 2,475 352 52 *All the figures are in CAD millions. **Number of Shares are in millions. The following graph shows the movement in lending rates in Jan-Dec of 2021 Jan Feb March June Oct Nov Dec April 2021 May 2021 July 2021 August Sep 2021 2021 2021 2021 2021 2021 2021 2021 2021 10.24% 10.15% 10.03% 9.94% 9.93% 9.85% 9.77% 9.7% 9.62% 9.66% 9.56% 9.51% The companies pay their installments semi-annually; one in June and another one in December. As the interest rates fell sharply, all the three companies renegotiated the interest rates on their outstanding loans in May 2021. Corporate Tax rate for all the three companies is 25%. a) Calculate the Earning per Share (EPS) and Return on Equity (ROE) of all the three companies for 2021 b) Calculate the revised Earning per Share (EPS) and Return on Equity (ROE) of all the three companies after renegotiation c) Explain how you reached the numbers the answer sheet. You can incorporate any additional assumption behind your calculation