On January 1, 2024, Blue issued 10-year, $320,000 face value, 6% bonds at par. Each $1,000 bond is convertible into 30 shares of Blue $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 2025. (Ignore all tax effects.) Blue's net income in 2025 was $46,000 and was $44,000 in 2024. Compute basic and diluted earnings per share for Blue for 2025 and 2024. (Round answers to 2 decimal ploces, eg. 52.75.)