On January 1, 2010, Warren Corporation had 600,000 shares of common stock outstanding. On March 1, the corporation issued 300,000 new shares to raise additional capital. On July 1, the corporation declared and issued a 15% stock dividend. On October 1, the corporation purchased on the market 300,000 of its own outstanding shares and retired them. 18,000 shares of 9%, $100 par value, non-cumulative, preferred stock were outstanding. (Convertible into 70,000 common shares). Dividends were declared and paid for the year 2010. Net income for 2010 was $4 300,000. Tax rate was 35%. Convertible Bonds 8%, $400,000 face amount, convertible into 60,000 common shares. Required: Determine the Diluted Earnings Per Share for 2010