On $31$ December $20$X$1,$ the issued share capital consisted of $4,000,000$ ordinary shares of $25$P each, and the shares were quoted at GHS$1.$ On $1$ July $20$X$2$ the company made a rights issue in the proportion of $1$ for $4$ at $50$P per share. Its trading results for the last two years were as follows: Year ended December $3120$X$120$X$2$ GHS GHS PAT $320,000425,000$ Show the calculation of basic EPS to be presented in the financial statements for the year ended $31$ December $20$X$2($including the comparative figure$).$