During $2023,$ Whispering Inc., a furniture store issued two different series of bonds, details of which follow:

First Issue: $600$ $$100,11\%$ bonds, at par, each convertible into $5$ common shares.

Second Issue: $340$ $$100,9\%$ bonds, at par, each convertible innto $4$ common shares.

For the year ended December $31,2023,$ the company had net income of $$76,650.$ Throughout $2023,3000$ common shares were outstanding; none of the bonds were converted or redeemed. The companys tax rate was $20\%.$

a$).$Calculate basic earnings per share.

b$).$ Calculate the after tax interest paid on the $11\%$ bond.

c$).$ Calculate the incremental per share effect for the $11\%$ bonds.

d$).$ Calculate the after tax interest paid on the $9\%$ bond.

e$).$ Calculate the incremental per share effect for the $9\%$ bonds.

f$).$ Rank the potentially dilutive securities from most dilutive to least dilutive.

g$).$ Calculate diluted earning per share.