None of the bonds were exercised in $2023.$ For simplicity, ignore the requirement to record the bonds' debt and equity components separately.

$($a$)$

Calculate diluted earnings per share for the year ended December $31,2023.($Round answer to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

Diluted earnings per share $ $$

$($b$)$ decimal places, e$.$g$.15\mathrm{.}25.)$

Diluted earnings per share $