On 1 January 20X1, Aker Aviation Services Ltd. entered into an agreement to purchase Moore Fuels Limited. The agreement included the following terms:

1. Aker agreed to issue an additional \(2,000,000\) shares to the prior shareholders of Moore if Aker retained \(80 \%\) of the customers of Moore at the end of \(20 \mathrm{X} 3\).

2. Aker agreed to issue \(1,300,000\) common shares to the prior shareholders of Moore if five key employees remained with Aker through the end of \(20 \times 5\).
3. Aker agreed to issue an additional 500,000 shares to the prior shareholders of Moore if five new retail fuel units were opened before the end of 20X4.
Aker had 11,500,000 common shares outstanding at the beginning of 20X2. Net earnings were \(\$ 1,445,000\) in \(20 \mathrm{X} 2\). To date, customer retention was in the range of \(75 \%\), and the key employees have remained in Aker's employment. Four new retail outlets were opened in 20X1, and one in early February 20X2. Accordingly, 500,000 common shares were issued to the prior shareholders of Moore, but not until 31 August 20X2. Aker had no other share transactions in 20X2.

Required:
Calculate basic and diluted earnings per share figures for \(20 \mathrm{X} 2\).