Following is information taken from Oriole Inc.s December 31, 2021 balance sheet:

5% bonds payable, $5,984,000 maturing December 31, 2022, each $1,000 bond convertible into 22 common shares		$5,984,000
8% bonds payable, $4,836,000, maturing December 31, 2023, each $1,000 bond convertible into 30 common shares at any time up to December 31, 2023		$4,836,000
Cumulative preferred shares, $5, no-par value, convertible at 1 preferred share for 4 common shares, 50,700 shares outstanding		$1,014,000
Common shares, no par-value, 2,911,000 shares outstanding

Orioles net income for 2021 was $8,673,800, and the company was subject to an income tax rate of 20%. Both classes of bonds were outstanding the entire year, as were the preferred shares. The weighted-average number of common shares outstanding during the period was 3,661,000. (For simplicity, ignore the requirement to record the debt and equity portions of the convertible bond separately).

Calculate the income effect of the dividends on preferred shares.

Dividends on preferred shares

Calculate Orioles basic EPS for 2021. (Round answer to 2 decimal places, e.g. 15.25.)

Calculate the after-tax interest paid on the 5% bonds.

Determine an incremental per share effect for 5% bonds. (Round earnings per share to 3 decimal places, e.g. 15.257.)

Calculate the after-tax interest paid on the 8% bonds.

Determine an incremental per share effect for 8% bonds. (Round earnings per share to 3 decimal places, e.g. 15.257.)

Determine an incremental per share effect for $5 preferred shares. (Round earnings per share to 3 decimal places, e.g. 15.257.)

Rank the potentially dilutive securities from most dilutive to least dilutive.

Calculate Orioles diluted EPS for 2021. (Round calculations of EPS to 3 decimal places, e.g. $3.545 and provide final answer to 2 decimal places, e.g. 15.25.)