Seagull can achieve a profit after tax of 20% on capital employed. At present its capital structure is as followed 200 000 ordinary shares of $1 each 200 000 Retained earnings 100 000 The directors proposed to raise an additional 126 000 from a rights issue, the current market price is 1.8, 1) Please calculate the number of shares be issued if the right price is $1.6, 2) Please calculate the number of shares be issued if the right price is $1.2 3) please caculate the dilution in EPS for case of price is $1.6( 保留二位小数) 4 please caculate the dilution in EPS for case of price is $1.2