Sweet Horizon Corp had the following items, all of which were outstanding throughout the entire fiscal year ending September 30, 2021:

		750,000 common shares
		290,000 $3 cumulative, no-par value preferred shares
		Options to purchase 110,000 common shares at $13 per share. The average market price of Sweets common shares during the year was $20 per share. None of the options were exercised or expired during fiscal 2021
		9% bond with a face value of $2,000,000, convertible to 55,000 common shares.

Sweets net income for fiscal 2021 was $7,995,000, and its tax rate was 15%. Preferred dividends had been paid in all previous fiscal years.

Calculate Sweets diluted earnings per share for the year. (Round calculations of EPS to 3 decimal places, e.g. $3.545 and provide final answer to 2 decimal places, e.g. 15.25.)

		Numerator		Denominator		EPS
Basic EPS		$				$
Options
Sub Total						$
9% bondsOptions
Sub Total		$				$

Diluted EPS