Red Sox Corporation (RSC) reported net after-tax earnings in 2021 of $1,345,000 after an after-tax gain from discontinued operations of $337,800. The tax rate was 30%. RSC reports the following information regarding its securities: a) 400,000 $2 no-par non-cumulative preferred shares, issued July 1, 2021. These shares are each convertible into 6 Class A common shares at the option of the investor. The dividend was paid on a quarterly basis. b) There are 125,000 $1.20 no-par cumulative preferred shares outstanding during 2021. These shares were each convertible into 4 Class A common shares at the option of the investor. All preferred shares converted to Class A common shares on December 31, 2021 after the preferred dividend was paid. c) There are $3,000,000 of convertible bonds payable outstanding during 2021, convertible into Class A shares at the rate of 30 shares per $1,000 bond, at the option of the investor. The bond was recorded as a hybrid financial instrument. During the year, interest expense of $281,000 was recorded. d) RSC had 2,300,000 Class A common shares outstanding at the beginning of the year. On February 1, the company repurchased and retired 750,000 Class A common shares on the open market. RSC issued 50,000 common shares on December 1. At the beginning of the year, 200,000 options were outstanding, allowing senior management to purchase 200,000 Class A shares for $8 per share. On July 1, 60,000 of these options were exercised when the market value of the common shares was $19 per share which approximated the average common share price for the year. The remaining options are still outstanding and will expire in 2025. All preferred dividends plus common dividends of $1 per share were paid on schedule in 2021 Required: Calculate all required EPS disclosures including F/S presentation of basic and diluted EPS for 2021