Crypto Cat Corporation $($CCC$)$ has the following capital structure, presented in the Balance Sheet, at the following fiscal years ended Dec $31.$ The following$)$ information is available$\mathrm{.}1.$ There was no issue or buy back of any shares in $2023.$ On Jul $1,2024$; $400,000$ Common Shares were issued in Exchange of a Land valued at $$280,000.$No other share was issued in $2024\mathrm{.}2.$ No dividend was declared in $2023$; and $$405,000$ Dividend was declared in $2024.$ Before $2023,$ CCC declared dividend every year$\mathrm{.}3.$ Average value of Common Shares in market in $2023$ was $$1\mathrm{.}25$ and in $2024$ was $$1\mathrm{.}35\mathrm{.}4.$ CCC$\text{'}$s average tax rate is $22\%5.$ Each $$1,000$ of Bond can be converted to $50$ common shares$\mathrm{.}6.$ Each Class A preferred share can be converted into $4$ common shares$\mathrm{.}7.$ Each Class B preferred share can be converted into $5$ common shares.The following information is provided from the Balance Sheet of the year.Preferred Shares $-$ Class A $(6\%,$ $$100$ Par, Cumulative, $10,000$ outstanding$)$Preferred Shares $-$ Class B $(5\%,$ $$200$ Par, Non$-$Cumulative, $4,000$ outstanding$)$Amount of $7\mathrm{.}5\%$ Convertible Bonds $($Issued at Par$)$Contributed Surplus $-$ Common SharesContributed Surplus $-$ Preferred SharesNet Income for the yearNumber of Common Shares Outstanding $($Dec $31)-$ in number, not a dollar amount$20231,020\mathrm{.}000792,000650,00010,00062,0002,200,0001,400,00020241,020,000792,000650,00010,00062,0002,300,0001,680,000$Requirement$-1$ Calculate the following numbers for $2024$Weighted Average Number of Common Shares $($WACS$)$Income Available to Common ShareholdersBasic Earnings per ShareDiluted Earnings per Share