5 On December 31, 2020. Brisbane Company had 100,000 shares of common stock outstanding and 39,000 shares of 7%, 550 par cumulative preferred stock outstanding. On February 28, 2021, Brisbane purchased 33,000 shares of common stock on the open market as treasury stock paying $49 per share. Brisbane sold 6,900 treasury shares on September 30, 2021, for $54 per share. Net income for 2021 was $189,905. Also outstanding during the year were fully vested incentive stock options giving key officers the option to buy 59,000 common shares at $49. The market price of the common shares averaged 559 during 2021. Required: Compute Brisbane's basic and diluted earnings per share for 2021. (Round your answers to 2 decimal places.) Earnings per Diluted