At December 31, 2018, the financial statements of Hollingsworth Industries included the following:

Net income for 2018	$	660	million
Bonds payable, 10%, convertible into 54 million shares of common stock	$	350	million
Common stock:
Shares outstanding on January 1		450	million
Treasury shares purchased for cash on September 1		48	million

Additional data: The bonds payable were issued at par in 2016. The tax rate for 2018 was 40%. Required: Compute basic and diluted EPS for the year ended December 31, 2018. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)

Numerator Denominator = Eamings per share Basic Diluted