Please help solve for the numerator of the diluted EPS and show workings.

Note: Do not round intermediate calculations. Enter your answers in thousands (i.e., 10,000 should be entered as 10).

Stanley Department Stores reported net income of $801,000 for the year ended December 31, 2024. Additional Information: Common shares outstanding at January 1,2024 Incentive stock options (vested in 2023) outstanding throughout 2024 (Each option is exercisable for one common share at an exercise price of $24.00 ) During the year, the market price of Stanley's common stock averaged $28.80 per share. On August 30, Stanley sold 15,000 common shares. Stanley's only debt consisted of $38,000 of 10% short-term bank notes. The company's income tax rate is 25\%. Required: Compute Stanley's basic and diluted earnings per share for the year ended December 31, 2024. Note: Do not round intermediate calculations. Enter your answers in thousands (i.e., 10,000 should be entered as 10