Martinez Ltd. provides the following information for calendar 2023:

1.	Net income			$456,360
2.	Capital Structure
	a)	$7 preferred shares, no par value, cumulative, 7,500 shares outstanding		$750,000
		No dividends were declared during 2023.
	b)	Common shares, 77,000 shares outstanding on January 1.
		On April 1, 44,000 shares were issued for cash.
		On October 1, 16,000 shares were purchased and retired		$1,000,000
	c)	On January 2, 2022, Martinez purchased Apso Corporation.

One of the terms of the purchase was that if Martinezs net income for 2022 or subsequent years is $436,360 or more, 54,000 additional common shares would be issued to Apso shareholders. Calculate basic and diluted earnings per share for 2023. (Round answers to 2 decimal places, e.g. 15.25.)