On June 1, 2018, Novak Company and Splish Company merged to form Blossom Inc. A total of 877,000 shares were issued to complete the merger. The new corporation reports on a calendar-year basis. On April 1, 2020, the company issued an additional 652,000 shares of stock for cash. All 1,529,000 shares were outstanding on December 31.2020 . Blossom inc also issued $600,000 of 20 -year, 8K convertible bonds at par on July 1,2020 . Each $1,000 bond converts to 44 shares of common at any interest date. None of the bonds have been converted to date. Blossom inc is preparing its annual report for the fiscal year ending December 32, 2020. The annual report will show earnings per share figures based upon a reported after-tax net income of $1,444,000. (The tax rate is 20x ) Determine the following for 2020 . (a) The number of shares to be used for calculating: (Round answers to 0 decimol ploces, es, $2,500 ) (1) Basic earnings per share (2) Dilutedeainings per shire Shares shares (b) The earnings figures to be used for calculatinc (Reund aniwers to o decimal places, es, 52,500 ) Blossom inc. is preparing its annual report for the fiscal year ending December 31, 2020. The annual report will show earnings per share foures based upon a reported after-tax net income of $1,444,000 (The tax rate is 2004) Determine the following for 2020. (a) The number of shates to be used for calculating (Round answers to 0 decimal places, e.s. $2,500. ) (1) Basic earnings per share (2) Diluted earnings per share shares shares (b) The earnings figures to be used for calculating: (Round answers to 0 decimal places, e.s. 52,500 ) (1) Basic earnings per share (2) Diluted earningsipershare is