Blossom Inc. has 1.10 million common shares outstanding as at January 1, 2020. On June 30, 2020, 4% convertible bonds were converted into 105,000 additional shares. Up to that point, the bonds had paid interest of $235,000 after tax. Net income for the year was $1,299,218. During the year, the company issued the following:

1.		June 30:		12,250 call options giving holders the right to purchase shares of the company for $30
2.		Sept. 30:		17,250 put options allowing holders to sell shares of the company for $25

On February 1, Blossom also purchased in the open market 12,250 call options on its own shares, allowing it to purchase its own shares for $27. Assume the average market price for the shares during the year was $35.

(a)

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		$