During $2013,$ Blue Inc., a furniture store, issued two different series of bonds, details of which follow:

First issue: $,610$$$100,9\%$ bonds, at par, each convertible into $6$ common shares.

Second issue: $,250$$$100,7\%$ bonds, at par, each convertible into $2$ common shares.

For the year ended December $31,2023,$ the company had net income of $$76,860.$ Throughout $2023,3,000$ common shares were

outstanding; none of the bonds were converted or redeemed. The company's tax rate was $20\%.$

Calculate diluted earnings per share. $($Round calculations of EPS to $3$ decimal places, e$.$g$.$ $$3\mathrm{.}545$ and provide final answer to $2$ decimal

places, e$.$g$.15\mathrm{.}25.)$

Diluted EPS