The changes in ordinary shares outstanding for the year 2013 is given in the table.

Date Share Changes Shares Outstanding January 1 Beginning balance 210 000 March 1 Issued 21 000 shares June 1 6-for-1 share split took place August 1 Purchased 24 000 shares December 31 Issued 27 000 shares Buffy Corporation has a net income of E1 452 200 and a tax rate of 25%. Its only convertible instruments are 54 000 outstanding warrants (issued prior to 2013) that can each be converted to one ordinary share at an exercise price of E56. The average fair value of Buffy's share during 2013 is E80. Calculate the 2013 diluted EPS for Buffy Corporation, assuming the company uses the if-converted and treasury-share method for warrants. Also assume the resulting shares are subject to the share split on June 1. Provide the numerator and denominator for your calculation of diluted EPS [Round the numerator and denominator to the nearest integer, if applicable. Round diluted EPS to the nearest cent.] Numerator = E Denominator = Diluted EPS = C standard function logic vector abc unit