Current Attempt in Progress On June 1,2023, Sunland Company and Coronado Company merged to form Whispering Inc. A total of 876,000 shares were issued to complete the merger. The new corporation reports on a calendar-year basis. On Aprit 1.2025, the company Issued an additional 637,000 shares of stock for cash. All 1,513,000 shares were outstandingen December 31,2025. Whispering the atso issued $600,000 of 20 -year, 8% corwertible bonds atpar on July 1,2025 . Each $1,000 bond converts to 44 shares of common at anyinterest date. None of the bonds have been converted to date. Whispering Inelis preparing its annual report for the fiscal year ending December 31,2025 . The annual report will ihow earnings per thare figures based upon a reported atter-taknet income of 51,491,000. (The tax rate is 20x) Determine the following for 2025 a. The number of shares to be used for caiculating: (Round answers to 0 decimal places es 2.500) 1. Basic earnings per stare, Whares 2. Diluted earnings pershare shares b. The earnings figures to be used for calculating: (Round answers to 0 decimal places, es, 2,500) 1. Basic earnings per share 2. Diluted earnings per share