A Financial analyst gathered the following data from an Audit of a company:

• 1000000 shares of common stock are outstanding at the beginning of the year

• 10000 6% convertible binds (conversion ratio is 20:1) were issued at par June 30 of the year

• The company has 100000 warrants outstanding all year with an exercise price of CHF 25 per share

• The average stock price for the period is CHF 30 and the ending stock price is CHF 20

If the convertible bonds are considered dilutive, compute the WASHO that the analyst would use to calculate Diluted EPS.