On January 2, 2023, Pina Inc. issued at par $9000 6% bonds convertible into 900 of its common shares. No bonds were converted during 2023. Throughout 2023, Pina had 900 common shares outstanding (no preferred shares issued). Pina's 2023 net income was $5202, and its income tax rate is 30%. No potentially dilutive securities other than the convertible bonds were outstanding during 2023. Pina diluted earnings per share for 2023 would be O $3.19. $2.89. $6.20. O $3.10. At December 31, 2022, Cheyenne's Limited had 4003000 common shares outstanding (no preferred shares issued). An additional 254000 common shares were issued on July 1, 2023, and 508000 more on October 1, 2023. As well, on April 1, 2023, Cheyenne's issued 8500, $1000 face value, 8% convertible bonds. Each bond is convertible into 40 common shares. No bonds were converted in 2023. What is the number of shares to be used in calculating basic earnings per share and diluted earnings per share, respectively, for 2023? O 4257000 and 4512000 O 4682000 and 4937000 4257000 and 4257000 O 4257000 and 4597000 (Ctrl)