• At December 31, 2018 and 2017, ABC had 20227 shares of common stock and
• $9000 of 10% convertible bonds issued at par.
• Each 1000 bond is convertible to 180 to shares of common stock.
• No potential common shares other than the convertible bonds were outstanding during 2018.
• Net income for 2018 was $136148.
• The income tax rate was 40%.

For 2018, diluted EPS was: