At December 31, 2022, Ivanhoe Inc. had 2997000 common shares outstanding. An additional 495000 common shares were issued on April 1, 2023, and 247500 more on July 1, 2023. On October 1, 2023, Marigold issued 10000, $1000 par value, 8% convertible bonds. Each bond is convertible into 20 common shares. No bonds were converted in 2023 . What is the number of shares to be used in calculating 2023 basic earnings per share and diluted earnings per share, respectively? 3492000and37395003492000and35420003739500and42345003492000and3492000