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Crane Corporation reported net income of $289,940 in 2023 and had 241,000 common shares outstanding throughout the year. Also outstanding all year were 75,000 (written) options to purchase common shares at $10 per share. The average market price for the common shares during the year was $15 per share. Calculate the diluted earnings per share. (Round answer to 2 decimal places, e.g. 15.25.) Diluted earnings per share As at January 1, 2023, there were no dividends in arrears. On December 31, 2023, Sandhill declared and paid the preferred lividend for 2023. a) Calculate the weighted average number of common shares at December 31, 2023. (Round answer to 0 decimal places, e.g5275.1 Weighted average number of shares outstanding Calculate the weighted average number of shares outstanding for the year ended December 31,2023 , if the 62,400 shares were issued for cash. (Round answer to 0 decimal places, e.g. 5,275.) Weighted average number of shares outstanding shares