Jackson Company has the following information relating to their earnings per share: Net Income Shares of Common Stock on January 1 Shares Issued on April 1 Shares Purchased on October 1 Preferred Stock Shares of Preferred Stock Face Value of Convertible Bonds Interest Rate on Bonds $10,000,000 4,000,000 2,000,000 1,000,000 $100 par value, 5% 100,000 10,000,000 6% Preferred Stock Convertible to Common One share of preferred = one share of Stock Bonds Convertible to Common Stock Total of 150,000 shares common Required Calculate the net income attributable to common shareholders for fully diluted earnings per share