Santana Corporation has 400,000 shares of common stock outstanding throughout 2010.In addition, the corporation has 5,000, 20-year, 7% bonds issues at par in 2008. Each $1000 bond is convertible into 20 shares of common stock after 9/23/11.During the year 2010, the corporation earned $600,000 after deducting all expenses. The tax rate was 30%. Instructions: Compute the proper earnings per share for 2010