Given the financial statements, calculate the basic earnings per share and the dilutive earnings per share for the year ended $2022.$ Accordingly, find the weighted average number of shares outstanding, and thereafter, find the basic and dilutive EPS, given that the company also has a dilutive security represented in $15,000$ preferred stocks that pay $40\%$ of the dividends reported in the income statement and are convertible into two common stocks each. In addition to $$60,000$ of $4\mathrm{.}5\%$ convertible bonds, there is a total of $12,000$ common shares. Consider the following information: $(10$ marks$)$

$\backslash$table$[[$Date$,$Shares Changes,Shares Outstanding$],[$Jan $-22,$Beginning balance,$100,000],[$Apr $-22,30,000$ Shares issued,$130,000],[$July $-22,40,000$ Share repurchased,$90,000],[$Oct $-22,50\%$ stock dividend,$135,000],[31$Dec $-22,$Year$-$end Balance,$135,000]]$ Dividends $150,000$

Net income $384,706$