At the beginning of $2025,$ Novak Industries had $27,000$ shares of common stock issued and outstanding and $500$ of $$1,000,6\%$ bonds $($issued at par$),$ each convertible into $10$ shares of common stock. During $2025,$ Novak had revenues of $$148,000$ and expenses other than interest and taxes of $$105,000.$ Assume that the tax rate is $20\%.$ None of the bonds was converted or redeemed.

$($a$)$ Compute diluted earnings per share for $2025.($Round answer to $2$ decimal places, e$.$g$.2\mathrm{.}55.)$

Earnings per share $

$($b$)$ Assume the same facts as those assumed for part $($a$),$ except that the $500$ bonds were issued on September $1,2025($rather than in a prior year$),$ and none have been converted or redeemed. Compute diluted earnings per share for $2025.($Round answer to $2$ decimal places, e$.$g$.2\mathrm{.}55.)$

Earnings per share $

$($c$)$ Assume the same facts as assumed for part $($a$),$ except that $100$ of the $500$ bonds were actually converted on July $1,2025.$ Compute diluted earnings per share for $2025.($Round answer to $2$ decimal places, e$..2\mathrm{.}55.)$