Sheridan Corporation reported net income of $$357,540$ in $2023$ and had $195,000$ common shares outstanding throughout the year.

Also outstanding all year were $21,000($written$)$ options to purchase common shares at $$10$ per share. The average market price for the

common shares during the year was $$15$ per share.

Calculate the diluted earnings per share. $($Round answer to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

Diluted earnings per share