On January 1, 2023, Monty Corp. had 191,000 common shares outstanding. On April 1, 2023, 19,100 common shares were issued and on September 1, 2023, Bernard bought back 29,100 treasury shares. The market price of the common shares averaged $50 during 2023. The corporations income tax rate is 40%.

During 2023, there were 29,100 call options to buy common shares at $40 a share outstanding; and there were 19,100, $8, no par value, cumulative and convertible preferred shares outstanding. Each preferred share is convertible into three common shares.

During 2022, the corporation had issued $1,900,000 of 8% convertible bonds at face value. Each $1,000 bond is convertible into 20 common shares.

The corporation reported $731,000 net income for calendar 2023. Post answers in table below. The answers filled in already are correct.

Security	Net Income	Adjustment	Adjusted Net Income	Shares	Adjustment	Adjusted Shares	EPS
Common Shares	731,000			191,000	4625	195625
Options		0		195625
Preferred			731000		57300
Bonds	731000	91200	822200		38000