Cullumber Co. has 4830000 shares of common stock outstanding on December 31.2024 . An additional 195000 shares are issued on April 1, 2025, and 471000 more on September 1. On October 1. Cullumber issued $5910000 of 10% convertible bonds. Each $1.000 bond is corvertible into 40 shares of its common stock. No bonds have been comverted. The number of shares to be used in computing basic earnings per share and diluted earnings per share, respectively, on December 31,2025 are 5133250 and 5133250 5133250 and 3125350 5887600 and 5338600 . 5133250 and 5192350