On January 2, 2021, Sheffield Corp. issued at par $ 2090000 of 6% convertible bonds. Each $ 1000 bond is convertible into 10 shares of common stock. No bonds were converted during 2021. Sheffield had 196000 shares of common stock outstanding during 2021. Sheffield's 2021 net income was $ 895000 and the income tax rate was 30%. Sheffield's diluted earnings per share for 2021 would be (rounded to the nearest penny): O $ 4.57. O $ 4.97. O $ 4.53. O $4.67