At December 31, 2009, the financial statements of Hollingsworth Industries included the following: Net income for 2009 - $560 million Bonds payable, 10%, convertible into 36 million shares of common stock - $300 million Common stock: Shares outstanding on January 1 - 400 million Treasury shares purchased for cash on September 1 - 30 million Additional data: The bonds payable were issued at par in 2007. The tax rate for 2011 was 40% Required: Compute basic and diluted EPS for the year ended December 31, 2009