Blossom Inc. has 0.90 million common shares outstanding as at January 1, 2020. On June 30, 2020, 4% convertible bonds were converted into 90,000 additional shares. Up to that point, the bonds had paid interest of $200,000 after tax. Net income for the year was $1,298,000. During the year, the company issued the following:

1.		June 30:		11,100 call options giving holders the right to purchase shares of the company for $25
2.		Sept. 30:		16,100 put options allowing holders to sell shares of the company for $20

On February 1, Blossom also purchased in the open market 11,100 call options on its own shares, allowing it to purchase its own shares for $22. Assume the average market price for the shares during the year was $30.

Calculate the required EPS numbers under IFRS. For simplicity, ignore the impact that would result from the convertible debt being a hybrid security. (Round answers to 2 decimal places, e.g. 15.25.)

Basic EPS		$
Diluted EPS		$

Show the required presentations on the face of the income statement. (Round answers to 2 decimal places, e.g. 15.25.)

Blossom Inc. Partial Income Statement December 31, 2020For the Year Ended December 31, 2020For the Month Ended December 31, 2020
Earnings Per Common Share:
Basic Earnings Per Share		$
Diluted Earnings Per Share		$