Nova Gold Miners (NGM) is a gold mining company. NGM currently has two mines operating in Northwestern Ontario and many exploration claims throughout Ontario and Quebec. The company is publicly listed on the Toronto Venture Exchange. NGM is hoping to attract new capital in the coming months and would like to show strong financial performance for its most recent fiscal year end (December 31, 2023). Analysts are focusing on the current years earnings per share in assessing future growth prospects. The companys shares are currently trading at $30 per share. You work in NGMs accounting department and have been assigned to help the CFO prepare preliminary estimates of EPS. You are given the following summarized financial information. The companys summarized statement of financial position for non-current liabilities and shareholders equity follows:

Non-current liabilities
Bond payable, $141,000, 5%, 5-year, 6% market yield		$138,415
Convertible bond, $141,000, 5%, 5-year, 5% market yield, convertible into 1,880 common shares		137,231
Shareholders equity
Class A preferred shares, 141,000 issued, $1 cumulative dividend per share		1,410,000
Class B preferred shares, 47,000 issued, $1 non-cumulative dividend per share, convertible on a 10:1 basis for common shares		940,000
Contributed surplus: 9,400 options issued with $20 exercise price, 2-year term		51,700
Contributed surplus: convertible bond option		5,940
Common shares, 940,000 issued		940,000

The company has the following summarized statement of operations:

Revenue		$1,175,000
Operating costs		553,801
Interest expense
Non-convertible bond		8,233
Convertible bond		8,167
Income before taxes		604,799
Income tax (25%)		151,200
Net income		$453,599

The company has the following summarized statement of changes in equity:

		Preferred Shares		Convertible Preferred Shares		Contributed SurplusOptions		Contributed SurplusConvertible Bond		Common Shares		Retained Earnings
Beginning value		$1,410,000		0		$51,700		$5,940		$705,000		$705,000
Shares issued		0		$940,000		0		0		329,000		0
Shares reacquired		0		0		0		0		(94,000)		0
Net income		0		0		0		0		0		453,599
Dividends		0		0		0		0		0		(141,000)
Ending value		$1,410,000		$940,000		$51,700		$5,940		$940,000		$1,017,599

Notes:

1.		Convertible preferred shares were issued on January 1.
2.		Additional common shares were issued on September 1.
3.		Common shares were reacquired on April 1.
4.		Dividends were paid to cumulative preferred shareholders.
5.		Average price of the common shares was $30 per share.

EPS = 0.43

(b)

Calculate the following. (Round per share answer to 2 decimal places, e.g. 5.75.)

Diluted net income available to common shareholders		$ enter a number of shares ?
Diluted weighted average number of shares outstanding		enter the number shares ?	shares
Diluted earnings per share		$enter a dollar amount rounded to 2 decimal places?