On January 1, 2023, Sheffield Corp. had 224,000 common shares outstanding. On April 1, 2023, 22,400 common shares were issued and on September 1, 2023, Bernard bought back 32,400 treasury shares. The market price of the common shares averaged $50 during 2023. The corporation's income tax rate is 40%. During 2023 , there were 32,400 call options to buy common shares at $40 a share outstanding; and there were 22,400 , $7, no par value, cumulative and convertible preferred shares outstanding. Each preferred share is convertible into three common shares. During 2022, the corporation had issued $1,980,000 of 8% convertible bonds at face value. Each $1,000 bond is convertible into 20 common shares. The corporation reported $789,000 net income for calendar 2023. Calculate diluted earnings per share for 2023. Complete the schedule below. (Enter negative amounts using either a negative sign preceding the number e.g. 45 or parentheses e.g. (45). Round earnings per share to 2 decimal places, e.g. 52.75.) Shares Adjustment Adjusted Shares EPS $