25) Daniel Company had 250,000 shares of common stock outstanding on January 1, 2021. In 2021, Daniel sold an additional 24,000 shares on March 1 and issued a 20 percent stock dividend on July 24. The company also has $100,000 of 5% convertible bonds (issued at par a few years ago) outstanding during the year. Each $1,000 bond is convertible into 135 shares of common stock, but no bonds were converted in 2021. Daniel had after-tax net income for the year of $140,000, and the tax rate was 30%.

Required:

Compute the appropriate earnings per share amount(s) to be reported on Daniel Company's 2021 income statement. Show your computations. If not, no credit.