part (a)

weighted average number of shares

part(b)
bonus fraction
find for 2 for 5 shares
additional shares of bonus issue
old no of shares
total shares inc. bonus

percent of old shares

new shares percentage
total percentage of shares as compared to original

so bonus fraction
part©

find bonus fraction and find eps

sol
weighted average shares
yr 1 unadjusted eps

yr 2 eps

restated yr 1 eps
so the restated eps is shown below and found using simple by reversing the bonus fraction
 lec ias 33

7166.67

40
100
140

100%
40%
140%

7 by 5

22083.3333333333
2.26415094339623

1.71428571428571

1.61725067385445
und using simple by reversing the bonus fraction