Revenue,$640,000],[$Net income,$40,000],[$Inventory at January $1,2023,56,000],[$Cost of sales,$480,000],[$Inventory at December $31,2023,40,000],[$Total current liabilities,$40,000],[$Total current assets,$200,000],[$Working capital $/$ Net current assets,$160,000],[$Total non$-$current assets,$500,000],[20\%$ Debenture,$240,000],[$Ordinary share capital,$600,000],[14\%$ Preference share capital,$50,000],[$Market price per share,$$3\mathrm{.}50],[$Earnings per share $($EPS$),$$$3,00]]$

Calculate the EPS from the above information:

a$.$ $$3\mathrm{.}25$

b$.$ $$0\mathrm{.}25$

c$.$ $$1\mathrm{.}17$

d$.$ $$0\mathrm{.}86\backslash$table$[[,$$$],[$Revenue$,640,000],[$Net income,$40,000],[$Inventory at January $1,2023,56,000],[$Cost of sales,$480,000],[$Inventory at December $31,2023,40,000],[$Total current liabilities,$40,000],[$Total current assets,$200,000],[$Working capital $/$ Net current assets,$160,000],[$Total non$-$current assets,$500,000],[20\%$ Debenture,$240,000],[$Ordinary share capital,$600,000],[14\%$ Preference share capital,$50,000],[$Market price per share,$$3\mathrm{.}50],[$Eamings per share $($EPS$),$$$3\mathrm{.}00]]$

Calculate the EPS from the above information:

a$.$ $$3\mathrm{.}25$

b$.$ $$0\mathrm{.}25$

c$.$ $$1\mathrm{.}17$

d$.$ $$0\mathrm{.}86$