$.$ Earnings Per Share $($EPS$)$

Class: On December $31,2022,$ Cool Cooly had net income of $$1,500,000.$ During the year Common Stock were outstanding as follows: $($Jan $1,$ Beginning $500,000,$ Issued on April $1$st $300,000$ and on October $1$st issued $200,000).10\%$ $$2,000,000$ bonds were outstanding. The bonds had a denomination of $$1,000$ each convertible into $10$ shares of common stock. No bonds were converted. Of the $130,000$ share of Preferred Stock outstanding on Jan $1$st$,50\%$ were converted on April $1$st$.$ Preferred Stock received dividends of $\mathrm{.}10$ each on Dec. $31$st$.$ The Income tax rate is $30\%.$ Find the following for Cool Cooly:$-$

i$.$ The weighted$-$average number of shares used to calculate BEPS ii$.$ The control number iii. Earnings per share $($BEPS$)$

show all working.