At December 31, 20X2, ABC Corp. had 1,000,000 common shares outstanding (no preferred shares issued). An additionai 100,000 shares were issued on April 1, 20X3, and 240,000 more on September 1, On October 1,ABC Corp. issued $3,000,000 (par value) 9% convertible bonds. Each $1,000 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 203 is: a. 1,155,000 and 1,185,000. b. 1,540,000 and 1,660,000 c. 1,155,000 and 1,155,000 d. 1,155,000 and 1,275,000