Sheridan Corp's net income for 2023 is $177,870. The only potentially dilutive securities outstanding were 1,500 call options issued during 2022, with each option being exercisable for one share at $20. None have been exercised, and 36,000 common shares were outstanding during 2023. The average market price of the company's shares during 2023 was $25. (a) Calculate diluted earnings per share for the year ended December 31, 2023. (Round answer to 2 decimal places, es. 15.25.). Diluted earnings per share