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@ PIS-36. Calculating basic and diluted EPS (L.O. 15-2, L.O. 15-3, LO. 15-4) (Medium - 20 minutes) The following information is available for Bobby's Baubles Corp., which reports its nancial results in accordance with IFRS: Net income for 2021 Income tax rate during 2021 Liabilities and equity outstanding as at December 31, 2021 6% convertible bondseach $1.000 bond is convertible into eight ordinary shares 5% convertible bondseach $1,000 bond is convertible into six ordinary shares 4% cumulative preferred shares-each $100 preferred share is convertible into five ordinary shares $500,000 35% $500,000 700,000 200,000