24) Boston Corp. had 500,000 shares of common stock outstanding on January 1, 2021. On March 1, Boston issued 30,000 shares. Compute the weighted-average number of shares outstanding if the 30,000 shares were issued in a 10% stock dividend. 25) Albany Corp. earned net income of $500,000 in 2021 and had 100,000 shares of common stock outstanding throughout the year. Also outstanding all year was $800,000 of 8% bonds, which are convertible into 20,000 shares of common. Albany's tax rate is 30%. Compute Albany's 2021 diluted earnings per share