Oakridge Corporation has provided the information that follows related to its calculation of earnings per share for 2023. Its common shares and bonds were outstanding during the entire year. Net income Common shares outstanding Face value of convertible bonds Shares into which bonds can be converted Face rate of the bonds Tax rate $ 400,000 100,000 900,000 15,000 10% 25% Calculate Oakridge's 2023 basic and diluted earnings per share. For simplicity, ignore the IFRS requirement to record the debt and equity components of the bonds separately. Basic earnings per share Potential increase in diluted EPS numerator Potential increase in diluted EPS denominator Test of antidilutive bonds Diluted earnings per share