Cullumber Corp's net income for 2023 is $140,580. The only potentially dilutive securities outstanding were 1,200 call options issued during 2022, with each option being exercisable for one share at $24. None have been exercised, and 31,000 common shares were outstanding during 2023. The average market price of the company's shares during 2023 was $30. Calculate diluted earnings per share for the year ended December 31, 2023. (Round answer to 2 decimal places, e.g. 15.25.) Diluted earnings per share $ eTextbook and Media Assuming that the 1,200 call options were instead issued on November 1, 2023 (rather than in 2022), calculate diluted earnings per share for the year ended December 31, 2023. The average market price during the last two months of 2023 was $30. (Round answer to 2 decimal places, e.g. 15.25.) Diluted earnings per share $