EPS page 77 example 2

Hi Mohammad, I'm well, thanks. Hope your studying is going well. For the bonus issue of shares we have to adjust the previous amount of shares in issue as if the bonus issue had always been in place. To do this we can apply a bonus issue fraction to the number of shares that were in issue. The fraction is the number of shares in issue after divided by the number before. In this example it was a 1-for-2, so there were 2 in issue before and three in issue after (2+1). Hope that helps clear it up. Thanks Chris

Thanks, Mohammad. You're welcome?

Hi Chris, Why was this not done for the prior example then? Part C in example 1. Thanks

What wasn't done in the example?