On June 1, 2023, Blossom Company and Blue Company merged to form Kingbird Inc. A total of 808,000 shares were issued to complete the merger. The new corporation reports on a calendar-year basis. On April 1, 2025, the company issued an additional 568,000 shares of stock for cash. All 1,376,000 shares were outstanding on December \\( 31,2025 \\). Kingbird Inc. also issued \\( \\$ 600,000 \\) of 20 -year, \7 convertible bonds at par on July 1,2025 . Each \\( \\$ 1,000 \\) bond converts to 44 shares of common at any interest date. None of the bonds have been converted to date. Kingbird Inc. is preparing its annual report for the fiscal year ending December 31, 2025. The annual report will show earnings per share figures based upon a reported after-tax net income of \\( \\$ 1,547,000 \\). (The tax rate is \20.) Determine the following for 2025. a. The number of shares to be used for calculating: (Round answers to 0 decimal places, e.g. 2,500.) 1. Basic earnings per share shares Determine the following for 2025. a. The number of shares to be used for calculating: (Round answers to 0 decimal places, e.g. 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.g. 2,500.) 1. Basic earnings per share \\$ 2. Diluted earnings per share \\$