On June 1, 2018, Sunland Company and Coronado Company merged to form Whispering Inc. A total of 830,000 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 643,000 shares of stock for cash. All 1,473,000 shares were outstanding on December 31, 2020. Whispering Inc. also issued $600,000 of 20-year, 8% convertible bonds at par on July 1, 2020. Each $1,000 bond converts to 42 shares of common at any interest date. None of the bonds have been converted to date. Whispering Inc. is preparing its annual report for the fiscal year ending December 31, 2020. The annual report will show earnings per share figures based upon a reported after-tax net income of $1,555,000. (The tax rate is 20%.) Determine the following for 2020. (a) The number of shares to be used for calculating: (Round answers to decimal places, e.g. $2,500.) (1) Basic earnings per share shares (2) Diluted earnings per share shares (b) The earnings figures to be used for calculating: (Round answers to O decimal places, e.g. $2,500.) (1) Basic earnings per share S $ (2) Diluted earnings per share $