Purple Cab Company had $57,000$ ?shares of common stock outstanding on January $1,2024.$ ?On April $1,2024,$ ?the company issued $27,000$ ?shares of common stock. The company had outstanding fully vested incentive stock options for $5,700$ ?shares exercisable at $$11$ ?that had not been exercised by its executives. The average market price of common stock was $$13.$ ?The company reported net income in the amount of $$276,915$ ?for $2024.$ ?What is the basic earnings per share $($rounded$)?$

$$4\mathrm{.}86$

$$3\mathrm{.}30$

$$3\mathrm{.}09$

$$3\mathrm{.}58$

Question $32$ ?

On December $31,2023,$ ?M$.$ ?E$.$ ?Carter Company had $320,000$ ?shares of common stock issued and outstanding. M$.$ ?E$.$ ?Carter issued a $5\%$ ?stock dividend on June $30,2024.$ ?On September $30,2024,33,000$ ?shares of common stock were reacquired as treasury stock. What is the appropriate number of shares to be used in the basic earnings per share computation for $2024?$

$344,250$

$336,000$

$327,750$

$370,650$