As part of its executive compensation plan, Vertovec Incorporated granted $69,000$ of its no$-$par common shares to executives, subject

to forfeiture if employment is terminated within three years. Vertovec's common shares have a market price of $$18$ per share on

January $1,2023,$ the grant date of the restricted stock award, as well as on December $31,2024\mathrm{.}1,600,000$ shares were outstanding at

January $1,2024.$ Net income for $2024$ was $$480,000.$

Required:

Compute Vertovec's basic and diluted earnings per share for the year ended December $31,2024.$

Note: Do not round intermediate calculations. Enter your answers in thousands $($i$.$e$.,10,000$ should be entered as $10).$