Drako Corp. had the following activity related to its common shares for the year ending December $31,2023$:

Shares outstanding, Jan $1150,000$

$10\%$ stock dividend, Apr $115,000$

Shares issued, Jul $120,000$

Shares repurchased, Oct $1(50,000)$

Shares issued, Dec $3110,000$

Ending balance, Dec $31145,000$

Net Income $$476,000$

Additional information:

$$ Drako issued $3,000,$ $$2,$ cumulative preferred shares for $$300,000,$ however, dividends were not declared during $2023.$

$$ During $2023,$ Drako had $15,000$ stock options outstanding that were $$in the money$.$ The exercise price of the options is $$20,$ while the market price was $$25.$

Requirements:

a$)$ Calculate the weighted average number of shares.

b$)$ Calculate basic EPS.

c$)$ Calculate full diluted EPS.