Crane Inc. has 0.95 million common shares outstanding as at January 1, 2020. On June 30, 2020, 4% convertible bonds were converted into 95,000 additional shares. Up to that point, the bonds had paid interest of $275,000 after tax. Net income for the year was $1,298,691. During the year, the company issued the following:

1.		June 30:		13,650 call options giving holders the right to purchase shares of the company for $34
2.		Sept. 30:		18,650 put options allowing holders to sell shares of the company for $29

On February 1, Crane also purchased in the open market 13,650 call options on its own shares, allowing it to purchase its own shares for $31. Assume the average market price for the shares during the year was $39.

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		$

b) Show the required presentations on the face of the income statement:

Earnings per common share: $

Basic Earnings per share: $

Diluted Earnings per share: $