On January 1, 2019, Splish issued 10-year, $200,000 face value, 6% bonds at par. Each $1,000 bond is convertible into 30 shares of Splish $2 par value common stock. The company has had 10,000 shares of common stock (and no preferred stock) outstanding throughout its life. None of the bonds have been converted as of the end of 2020 . (Ignore all tax effects.) Splish's net income in 2020 was $25,000 and was $22,000 in 2019 . Compute basic and diluted earnings per share for Splish for 2020 and 2019. (Round answers to 2 decimal places, e.g. 52.75.)