On December 31, 2017, Dwight's Caffeine Corner (DCC) had 100,000 shares of common stock outstanding and 30,000 shares of 7%. $100 par, cumulative preferred stock outstanding. Note, each preferred share is convertible into 3 common shares of common stock On February 28, 2018, DCC purchased 24,000 shares of common stock on the open market as treasury stock paying $45 per share. DCC sold 6,000 of the treasury shares on September 30, 2018, for $47 per share. Net income for 2018 was $540,000. The income tax rate is 40%. Also outstanding at December 31, 2017, were fully vested incentive stock options giving key personnel the option to buy 50,000 common shares at $40. The market price of the common shares averaged $50 during 2018 Using this information, choose the appropriate Numerator (Earnings available) and Denominator (weighted average shares outstanding) for Basic and Diluted Earnings Per Share