At December $31,2022,$ Blue's Limited had $4007000$ common shares outstanding $($no preferred shares issued$).$ An additional $246000$

common shares were issued on July $1,2023,$ and $492000$ more on October $1,2023.$ As well, on April $1,2023,$ Blue's issued $9000,$

$$1000$ face value, $7\%$ convertible bonds. Each bond is convertible into $40$ common shares. No bonds were converted in $2023.$ What is

the number of shares to be used in calculating basic earnings per share and diluted earnings per share, respectively, for $2023?$