The information below pertains to Barkley Company for 2018. There were no changes during 2018 in the number of common shares, preferred shares, or convertible bonds outstanding. There is no treasury stock. The company also has common stock options (granted in a prior year) to purchase 75,000 shares of common stock at $20 per share. Compute basic earning per share for 2018. Compute diluted earning per share for 2018