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On 1 June 2018, Mermaid Berhad had 10 million ordinary shares in issue and 2 million outstanding share options at RM3 per share. On 5 June 2018, new shares were issued amounting 2 milion ordinary shares. The market value per share is RM3.50. Profit before tax for the year ended 2019 is RM4,000,000. Tax is 25%. Mermaid Berhad's accounting year end is 31 May every year. Mermaid Berhad issued 3 million ordinary shares which amounted RM3,000,000 and 4 million 7% convertible preference shares amounting RM4,000,000 at a discount for RM3,400,000 on 1 August 2019. The discount on the issue is amortised over 3 years. The dividends are payable from year 2020. The market dividend yield on preference shares is 15% per annum and market value of ordinary shares is RM3.50. One 7% convertible preference shares can be converted into two ordinary shares. The profit after tax for the year ended 2020 is 10% lower than 2019. As an appreciation to all shareholders for their trust, the company make an offer of one-for-three bonus share on 1 October 2019. The market value of ordinary shares is RM3.90 and profit after tax is RM4,800,000 for the year ended 2021. The company was given a new project and made a right issue of two new ordinary share at a price of RM2.70 each for every five ordinary shares held on 1 November 2021. The market price of ordinary shares is RM3.70 each. The profit after tax for the year is RM5,000,000. Required: Calculate basic, restate and diluted earnings per share for 2019, 2020, 2021 and 2022. (25 marks) On 1 June 2018, Mermaid Berhad had 10 million ordinary shares in issue and 2 million outstanding share options at RM3 per share. On 5 June 2018, new shares were issued amounting 2 milion ordinary shares. The market value per share is RM3.50. Profit before tax for the year ended 2019 is RM4,000,000. Tax is 25%. Mermaid Berhad's accounting year end is 31 May every year. Mermaid Berhad issued 3 million ordinary shares which amounted RM3,000,000 and 4 million 7% convertible preference shares amounting RM4,000,000 at a discount for RM3,400,000 on 1 August 2019. The discount on the issue is amortised over 3 years. The dividends are payable from year 2020. The market dividend yield on preference shares is 15% per annum and market value of ordinary shares is RM3.50. One 7% convertible preference shares can be converted into two ordinary shares. The profit after tax for the year ended 2020 is 10% lower than 2019. As an appreciation to all shareholders for their trust, the company make an offer of one-for-three bonus share on 1 October 2019. The market value of ordinary shares is RM3.90 and profit after tax is RM4,800,000 for the year ended 2021. The company was given a new project and made a right issue of two new ordinary share at a price of RM2.70 each for every five ordinary shares held on 1 November 2021. The market price of ordinary shares is RM3.70 each. The profit after tax for the year is RM5,000,000. Required: Calculate basic, restate and diluted earnings per share for 2019, 2020, 2021 and 2022. (25 marks)