Angelo Ltd. a public company had 546,000 common shares outstanding at the beginning of 20X4. On March 1 20X4, Angelo Ltd. purchased and retired 192,000 shares that had been owned by one of the company founders. On June 30, the company issued 103,200 shares to a venture capital firm upon maturity of a $172,000 12% mandatorily convertible debenture. On 30 September, the company issued 180,000 new shares for cash. Angelo's ltd after tax 20X4 earnings amounted to $1,113,276. Compute basic EPS