Starship Corp. is a developer company of office buildings and industrial warehouses, in the state of Florida. It has aggressive plans to expand operations.
In 2021, it had a consolidated Net Income of $780,000. It has 120,000 shares of common stock outstanding - as off Beginning balance. Tax rate 40%.

It issued bonds to finance its expansion plans - three series A - B - C:
A - June 1- 2020 Bond $1, 000,000 debentures at 6% / 6 years convertible to 20,000 common shares / $6 par.
B - April 1- 2021 Bond $1,000,000 debentures at 8% / 5 years convertible to 25,000 common shares / $6 par
C - June 1- 2021 Bond $1,000,000 debentures at 9% / 5 years convertible to 32,000 common shares $7 par

February 15, 2021 Obtained Extraordinary Gains on the Sale of Fixed Assets - Warehouse $325,000 Capital Gain tax rate 10%. (Preference)

On November 15, 2021 - The board of directors declared a cash dividend of $150,000 for common stockholders. They regularly pay dividends in February of each year.

Calculate:
1- Dilutive Earning Per Share

2- Calculate the numerator and denominator