The Acme Company Reported the Following Earnings per Share:

	EPS	Write-offs	Shares	Restricted Stock Awards
a.	.45	.03	23,000,000	150,000
b.	.50	.35	23,000,000	300,000
c.	.69	.05	23,450,000	400,000
d.	.70	.99	23,450,000	0
e.	.45	0	23,850,000	300,000
f.	.72	.3	23,850,000	200,000
g.	.73	0	24,350,000	0

Stock price $28

1-1 What are the earnings for each year after non re-occurring items? Please show all work that you used to calculate this figure.

1-2 What are the basic earnings per share for each year?

1-3 What are the diluted earnings per share for each year?