At December 31, 2022, Swifty Corp. had 995000 common shares outstanding (no preferred shares issued). An additional 99500 shares were issued on April 1, 2023, and 239100 more on September 1. On October 1, Swifty issued $3014000 (par value) 9% convertible bonds. Each $1000 bond is convertible into 40 common shares. No bonds have been converted yet. The number of shares to be used in calculating basic earnings per share and diluted earnings per share for 2023 is 1149325 and 1268875. 1149325 and 1179465. 1149325 and 1149325 . 1532295 and 1651845