The net income for Nick's Swan Dive Corp. for the year that ended December$31,2023,$ was $ $1$ comma $300$ comma $000.$ Nick had $30$ comma $000$ ordinary shares outstanding at the beginning of the year. Nick declared and distributed a four$-$for$-$one stock split on May$1,2023,$ and issued$($sold$)80$ comma $000$ ordinary shares on November$1,2023.$ Select details of Nick's liabilities and equities$$ follow:

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Bonds Along dash$ $2$ comma $000$ comma $000,5\%,10-$year, semi$-$annual bonds issued on July$1,2023.$ At the option of the$$ holder, each$$ $$1,000$ bond can be converted into $20$ ordinary shares at any time before expiry.

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Bonds Blong dash$ $1$ comma $000$ comma $000,3\%,$semi$-$annual bonds maturing September$30,2027.$ The owners of the bonds elect to convert them into $16$ comma $000$ ordinary shares on December$1,2023.$

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$30$ comma $000$ cumulative preferred shares that are each entitled to dividends of $ $15\mathrm{.}00$ per annum. Dividends are not declared in $2023.$

Nick's corporate tax rate was $35\%.$ The recorded conversion factor for the convertible bonds has already been adjusted for the stock split.

Requirement a$.$ Calculate Hal's basic earnings per share for $2023.($Round interim contribution to weighted average number of ordinary shares outstanding$[$WASO$]$ and WASO calculations to the nearest whole dollar. Round the earnings per share$[$EPS$]$ to the nearest$$ cent, $X$.$XX$.)$

Part $2$

Requirement b$.$ Prepare a schedule that sets out the income$$ effect, share$$ effect, and incremental EPS for each security that is convertible into ordinary shares. Rank the potential ordinary shares by their dilutiveness. $($Round your final answer for income effect and share effect to the nearest whole number. Round incremental EPS to the nearest$$ cent, $X$.$XX$.)$

Requirement c$.$ Calculate Hal's diluted earnings per share for $2023.($Round the amount to the nearest$$ cent, $X$.$XX$.)$

Diluted EPS: