On December 31, 2017, Berclair Inc. had 540 million shares of common stock and 21 million shares of 9%, $100 par value cumulative preferred stock issued and outstanding On March 1, 2018, Berclair purchased 24 million shares of its common stock as treasury stock Be cla issued a 5% common stock dividend on July 1, 2018. Four million treasury shares were sold on October 1 Net income for the year ended December 31, 2018, was $1,050 million Also outstanding at December 31 were 84 million incentive stock options grante to key executives on the market price of the common shares averaged $100 per share The options were exercised on September 1,2018 Required: options were exercisable as of September 13, 2017 for 84 million common shares at an exercise price of $75 per share. During 2018 Comose Becars basc and diuted cearnings per share for the year ended December 31.2018,(Enter your answers in millins (ize 0,000,000 should be entered as 10)) Numerator DenominatorEarnings per Share 1.59 1.41 Basic EPS S 861 542S 86161