Poppy Corporation owns $60$ percent of Seed Company's common shares. Balance sheet data for the companies on December $31,202,$ are as follows:

$\backslash$table$[[,\backslash$table$[[$Poppy$],[$Corporation$]],],[$Assets$,,],[$Cash$,$$$93,000,$$$36,000$

Compute basic and Diluted EPS for the consolidated entry for $20$x$2$