On 12-31-2020, Ward Corporation had 100,000 shares of common stock outstanding. On 10-1-2021, Ward Corporation issued $1,000,000 (face value) of convertible bonds payable (i.e., 1,000 bonds) at face value, i.e., for $1,000,000. Each bond has a face value of $1,000. The bonds are dated 10-1-2021 and mature 9-30-2041. The coupon interest rate is 10%. Interest is paid semiannually on 3-31 and 9-30 as long as the bonds are outstanding. Each bond is convertible into 12 shares of common stock at any time between 10-1-2021 and 9-30-2041. Ward Corporation had net income of $700,000 in 2021. The income tax rate is 60%. REQUIRED What was diluted EPS for Ward Corporation for 2021?