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? 4253000 and 4253000 4703000 and 4973000 4253000 and 4613000 4253000 and 4523000