Keene Co$.$ has $2,000,000$ shares of common stock outstanding on December $31,2026.$ An additional $100,000$ shares are

issued on April $1,2027,$ and $240,000$ more on October $31.$ On October $31,2027,$ Keene issued $$3,000,000$ of $9\%$ convertible

bonds. Each $$1,000$ bond is convertible into $40$ shares of common stock. No bonds have been converted. Assume the bonds

are dilutive. The number of shares to be used in computing basic earnings per share and diluted earnings per share on

December $31,2027$ is

Select one:

a$.2,155,000$ and $2,185,000$

b$.2,135,000$ and $2,155,000$

c$.2,115,000$ and $2,135,000$

d$.2,135,000$ and $2,165,000$

e$.2,115,000$ and $2,235,000$