Cox Company had 1,200,000 ordinary shares outstanding from January 1 to December 31,2XX1. In connection with the acquisition of a subsidiary in June 21, the entity is required to issue additional 50,000 ordinary shares on July 1,21, to the former owners of the subsidiary. The entity paid the P200,000 annual preference dividend in 2XX1 and reported a net income of P3,400,000 for the year. The preference share capital is non-cumulative and non-convertible. What amount should be reported as basic and diluted eamings per share? BEPS= DEPS =