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- The employee stock eptions that were exeresed, as shown above, were granted in 20s - Additional emploree stock options are outstandine at December 31,2021

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- The employee stock eptions that were exeresed, as shown above, were granted in 20s - Additional emploree stock options are outstandine at December 31,2021 as tolloverst exereisable in 2021 at $2,00 per option. All of these additional stock options wete grantho in 20015 and vested in 2020 . One stock option is entitied to acquire ome common share, adjusted for any stock splits. - There are 50,000 preferred shares outstanding at December 31, 2021. These proferred preferred shares are convertible into common shares, at the option of the tvolder, at a rate of four common shares for each preferred share. These preferred shates have been outstanding since 2019. - Bonds with a face value of $1,000,000 were issued to an investor, at a discount, on September 30, 2021 . The bonds are convertible into common shares at the option of the investor at the rate of 27 common shares for each $100 bond. The interest expense on these bonds for 2021 was $15,000, which includes $3,000 of discount amortization. - Dividends declared and paid during the year were $884,000. The dividends were pald entirely to preferred shareholders. Of the $884,000 of dividends, $600,000 was pald to settle arrears from 2019 and 2020 while $284,000 was pald in respect of 2021 . - The average price of the common shares during 2021 was falrly constant and averaged The average price of the common shares during 2021 was falrly constant and averaged $3.70 per common share while the average price for the preferred shares during 2021 was falrly constant and averaged $6.15 per preferred share. - Net income for 2021 was $1,768,000. There were no discontinued operations during 2021 . The tax rate for 2021 is 40%. REQUIRED Compute "basic" earnings per share for 2021. Show your work. (3 Marks) Compute "diluted" earnings per share for 2021 . Show your work clearly. (12 Mark

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