Given the following financial information about a company for its Fiscal Year 2018, calculate the non-diluted EPS (Earnings Per Share) for the company.

Net Earnings $1,233,456

Preferred Dividends Paid $ 250,000

Issued Shares 1,200,000

Treasury Shares 200,000

If the company had 100,000 shares outstanding for employee stock options,

calculate the Diluted EPS for the company.