MacDonald Corp. had the following securities outstanding at its fiscal year-end 31 December 20X7:

Additional information:
a. 20X7 net earnings were $790,000. There were no discontinued operations.
b. Interest expense was $216,000 on the 8% debentures, and $250,000 on the 9.5% debentures.
c. Options to purchase 200,000 common shares at $11 per share beginning in 20X15 were outstanding throughout the year.
d. Additional options were issued on 1 May 20X7 to purchase 50,000 common shares at $27 per share in 20X9. The price per share becomes $25 in 20X10 and $20 in 20X11. These options expire at the end of 20X11.
e. The preferred shares are convertible into common shares at a rate of 9-for-1. They were issued on 1 October 20X7.
f. The 8% convertible debentures are convertible at the rate of seven shares for each $100 bond. The 9.5% convertible debentures are convertible at the rate of six shares for each $100 bond.
g. The tax rate is 30%; common shares traded for an average of $40 during the year.
h. No common shares were issued or retired during the year.

Required:
Calculate all EPS disclosures.

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Long-term debt: Notes payable, 14% 8% convertible debentures, par value $2,500,000, net of discount 9.5% convertible debentures, par value $2,500,000, net of discount Equity: Preferred shares, $5 dividend, payable as $1.25 per quarter, no-par, cumulative convertible shares; authorized, 100,000 shares; issued, 30,000 shares Common shares, no-par; authorized, 5,000,000 shares; issued, 600,000 shares Common share conversion rights $4,500,000 2,410,000 2,452,000 4,700,000 2,000,000 189,000