Horrocks Company granted 195.000 restricted stock awards of its no par common shares to executives, subject to forfeiture if employment is terminated within three years. Horrocks' common shares have a market price of $12 per share on January 1,2023. the grant date, and at December 31, 2024, averaging $12 throughout the year. When calculating diluted EPS at December 31,2024 , the net increase in the denominator of the EPS fraction will be: Multiple Choice 0 shares. 65.000 sheres. 195.000 shares 130.000 shares