Kramer co has net income (34%) tax rate of 1,500,00 for 2023 and an average number of shares outstanding during the year of 600,000 shares. The corporation issued 1,900,000 par value of 10 year 8.4% convertible bonds of January 1, 2021 at par. the convertible bonds are convertible to 70,000 shares of common stock. Compute BPS and diluted EPS.