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Murphy Inc. has 400, 7%, 51,000 face amount bonds outstanding during the entire year. The bonds were issued at 103 and the discount is amortized

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Murphy Inc. has 400, 7%, 51,000 face amount bonds outstanding during the entire year. The bonds were issued at 103 and the discount is amortized straight-line over 10 years. Each bond is convertible into 14 shares of common stock. The company's tax rate is 23%. What would be the effect of the assumed conversion on the numerator of diluted EPS

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