Oriole Corporation had net income of $135,000 for the fiscal year ending December 31,2023 . The company pays 15% income tax. For fiscal 2023, the weighted average number of common shares was 27,000 . Throughout fiscal 2023 Oriole had a $460,000,5% bond that was convertible to 10,000 common shares. On September 1,2023 , the company sold another new $975,000,8% bond that was convertible to 30,000 common shares. (a) Calculate basic earnings per share. (For simplicity, ignore the requirement to record the debt and equity portions of the convertible bond separately). (Round answer to 2 decimal places, e.g. 15.25.) Basic EPS \$