The Bike company had 30,000 shares of common stock outstanding all year. The company had outstanding fully vested incented stock options for 5,000 shares with an exercise price of $10. The average market price of common stock was $12. The company reported a net income of $189,300. Determine basic and diluted earnings per share (rounded).

Basic EPS Diluted EPS

6.31 6.14

5.41 7.57

6.31 Antidilutive

7.89 6.49