Rose Ltd Has a Net Income After Tax of £3

Rose Ltd has a net income after tax of £3 400 000 for the year ended 30 June 2015.At the beginning of the period Rose Plc has 1 800 000 fully paid-up ordinary shares on issue.On 1 October 2014 Rose had issued a further 200 000 fully paid-up ordinary shares at an issue price of £5.00.On 1 May 2015 Rose Plc made a one-for-four bonus issue of ordinary shares out of retained earnings.The last sale price of an ordinary share before the bonus issue was £5.50.The basic earnings per share for the period ended 30 June 2014 was £2.00 per share.What is the earnings per share figure for the period ended 30 June 2015 and the comparative earnings per share for the previous year to be reported in the 2015 financial reports according to IAS 33?

A) current period (2015) £1.67; previous period (2014) £2.00
B) current period (2015) £1.34; previous period (2014) £2.50
C) current period (2015) £1.83; previous period (2014) £1.50
D) current period (2015) £1.40; previous period (2014) £1.60