For the current year a company has outstanding 60,520 shares of $1 par common stock and 325760 shares of 5%, 7.50 par cumulative, covertible preferred stock. Each preferred share is convertible into common shares. Net income was 1765,211.

a. The numerator of the incremental effect on converting the preferred stock is?

b. The denominator of the incremental effect on converting the preferred stock is?

c. The numerator of Diluted EPS is?

d. The denominator of Diluted EPS is?