Accounting staff at Linfei Corp. have gathered the following information:
• Common shares outstanding on 31 December 20X4, 150,000.
• A 3-for-1 stock split was distributed on 1 April 20X4.
• 140,000 common shares were sold for cash of $50 per share on 1 July 20X4.
• Linfei purchased and retired 20,000 common shares on 1 October 20X4.
• 25,000 Series II options were issued in 20X1, originally allowing the holder to buy one share at $21 for every option held beginning in 20X8. Terms of the options were adjusted for the split in April. (The shares were tripled and the price reduced to one-third.)
• Linfei has $2,000,000 par-value convertible bonds outstanding. There is $346,000 in acommon stock conversion rights account with respect to the bonds. Each $1,000 bond was originally convertible into 30 common shares. Terms were adjusted for the split in April. Interest expense on the bond, including discount amortization of $24,000, was $210,000 in 20X4. The bonds are convertible at any time before their maturity date in 20X18.
• Net profit in 20X4 was $430,000.
• The tax rate was 25% and the average common share price in 20X4, after being adjusted for the split, was $25.

Required:
Calculate all EPS disclosures for 20X4. Note that there were 150,000 common shares outstanding at the end of the fiscal period and calculations must work backward from this date.