How do I find the denominators?

On December 31, 2023, Berclair Incorporated had 540 million shares of common stock and 21 million shares of 9%, $100 par value cumulative preferred stock issued and outstanding. - On March 1, 2024, Berclair purchased 24 million shares of its common stock as treasury stock. - Berclair issued a 5\% common stock dividend on July 1, 2024. - Four million treasury shares were sold on October 1. - Net income for the year ended December 31, 2024, was $1,050 million. - Also outstanding at December 31 were 84 million incentive stock options granted to key executives on September 13,2019. - The options were exercisable as of September 13, 2023, for 84 million common shares at an exercise price of $75 per share. - During 2024, the market price of the common shares averaged $100 per share. - The options were exercised on September 1, 2024. Required: Compute Berclair's basic and diluted earnings per share for the year ended December 31, 2024. (Shares for stock options and conversion of convertible securities have been adjusted for any stock split or stock dividend.) Note: Do not round intermediate calculations. Enter your answers in millions (i.e., 10,000,000 should be entered as 10 )