Charles Austin of the controller's office of Blue Corporation was given the assignment of determining the basic and dilutedearnings per share values for the year ending December $31,2026.$ Austin has compiled the information listed below.

The company is authorized to issue $7,800,000$ shares of $$10$ par value common stock. As of December $31,2025,1,950,000$ shares had been issued and were outstanding.

The per share market prices of the common stock on selected dates were as follows.

$\backslash$table$[[,$Price per Share$],[$July $1,2025,$$$20\mathrm{.}00$