On 1/1/2023 Steel Corp. has 600,000 shares of common stock issued and outstanding and 300,000 shares of 8%, noncumulative, nonconvertible, preferred stock issued and outstanding. - February 28th Steel sold 60,000 shares of common stock. - May 15th Steel issued a 4% common stock dividend. - July 1st Steel repurchased and then retired 2,000 shares of common stock. - December 15th Steel paid cash dividends of $400,000 to common and $75,000 to preferred. Net income for 2023 was $2,100,000, the company's tax rate is 40%, and the average market price of its common shares for the year is $32 per share. As part of an incentive compensation plan, Steel granted incentive stock options to division managers in 2021,2022, and 2023. Each option permits the hold to buy one share of common stock at an exercise price equal to the market price on the date of the grant. Compute Steel's Basic and Diluted Earnings per Share for the year ended 12/31/2023