Santana Corporation has 400,000 shares of common stock outstanding throughout 2018. In addition, the corporation has 5,000, 20-year, 9% bonds issued at par in 2016. Each $1,000 bond is convertible into 20 shares of common stock after 9/23/19. During the year 2018, the corporation earned $900,000 after deducting all expenses and taxes. The tax rate was 30%. Instructions: Be certain to show your computations. a. Determine the primary earnings per share for 2018. b. Determine diluted earnings per share (if appropriate)