please explain only the fiest one. please answer BOTH questions. i will give a thumbs up immediately if both are right!

Oriole Corporation reported net income of $461,150 in 2020 and had 186,000 shares of common stock outstanding throughout the year. Also outstanding all year were 43,500 options to purchase common stock at $10 per share. The awerage market price of the stock during the year was $15. Compute diluted earnings per share. (Round answer to 2 decimal places, eg. 3.55) Diluted earnings per share Larkspur Company purchased; on January 1, 2020, as a held-to-maturity investment, $86,000 of the 10%,5-year bonds of Chester Corporation for $79,800, which provides an 12% return. Prepare Larkspur's journal entries for (a) the purchase of the investment, and (b) the receipt of annual interest and discount amortization. Assume effective-interest amortization is used. (Round answers to O decimal ploces, eg. 1,225. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)