During 2024, its first year of operations, Kevin Berry Industries entered into the following transactions relating to sharehoiders' equity The corporation was authorized to issue 100 million common shares, $1 par per share. January 2 Issued 40 million common shares for cash. January 2 Entered an agreement with the company president to issue up to 2 million additional shares of cammon stock in 2025 based on the earnings of Berry in 2025. If net income exceeds \$140 mi11ion, the president wi11 recefive 1 aillion shares; 2 million shares if net income exceeds $150 million. March 31 Issued 4 million shares in exchange for plant facilities. Net income for 2024 was $145 million. Required: Compute basic and diluted earnings per share for the year ended December 31,2024. Note: Do not round intermediate calculations. Enter your answers in millions (i.e., 10,000,000 should be entered as 10)