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La Baroque SA, Geneva had 120000 common shares outstanding through out the year. It also had warrants outstanding for 20000 shares, excerciable at CHF 18

La Baroque SA, Geneva had 120000 common shares outstanding through out the year. It also had warrants outstanding for 20000 shares, excerciable at CHF 18 per share. Baroque average stocks Price was CHF 36 and year-end price was CHF 60. How many shares should be used in computing La Baroque diluted EPS?

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