The shareholders$$ equity of Cameron Corp. as of $31$ December $20$X$6,$ the end of the current fiscal year, is as follows:

$$1$ cumulative preferred shares, no$-$par, convertible at the rate of $2-$for$-1$; $330,000$ shares outstanding $ $9,154,000$

Common shares, no$-$par; $3,100,000$ shares outstanding $15,400,000$

Common stock conversion rights $235,000$

Retained earnings $30,640,000$

Additional information:

On $1$ July $20$X$6,158,000$ preferred shares were converted to common shares at the rate of $2-$for$-1.$

During $20$X$6,$ Cameron had convertible subordinated debentures outstanding with a face value of $$4,040,000.$ The debentures are due in $20$X$12,$ at which time they may be converted to common shares or repaid at the option of the holder. The conversion rate is $10$ common shares for each $$100$ debenture. Interest expense of $$179,000$ was recorded in $20$X$6.$

The convertible preferred shares had been issued in $20$X$0.$ Quarterly dividends, on $31$ March, $30$ June, $30$ September, and $31$ December, have been regularly declared.

The company$$s $20$X$6$ net earnings were $$2,297,000,$ after tax at $25\%.$ Common shares traded for an average price of $$22,$ stable in each quarter of the year.

Cameron had certain employee stock options outstanding all year. The options were to purchase $560,000$ common shares at a price of $$18$ per share. The options become exercisable in $20$X$13.$

Cameron had another $104,000$ employee stock options outstanding on $1$ January $20$X$6,$ at an exercise price of $$26.$ They expired on $30$ June $20$X$6.$

Required:

$1.$ Calculate the basic EPS. $($Do not round intermediate calculations. Round your answer to $2$ decimal places.$)$

$2.$ Calculate the Individual effects for preferred shares $($converted$),$ preferred shares, $($unconverted$)$ and debentures. $($Do not round intermediate calculations. Round your answers to $2$ decimal places.$)$

$3.$ Calculate the Diluted EPS. $($Do not round intermediate calculations. Round your answer to $2$ decimal places.$)$