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BanksCompanyisconsideringtofinanceitspurchaseofanew$4,000,000officebuilding.Issue8%,10-yearbondsatpar($4,000,000).Incomebeforeinterestandtaxesisexpectedtobe$3,000,000.Thecompanyhasa30%taxrateandhas600,000ordinarysharesoutstandingpriortothenewfinancing.EnquiredCalculateEarningspershare.（小数点后保留2位小数，例如：8.00）

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