Two different answers were posted but both DENOMINATORS were wrong that had the denominators at 190 and 196. In this problem, DENOMINATORS were wrong at 200 and 204. Please help answer the problem by answering the right values for the denominators.

On December 31, 2020, Berclair Inc. had 200 million shares of common stock and 3 million shares of 9%, $100 par value cumulative preferred stock issued and outstanding. On March 1, 2021, Berclair purchased 24 million shares of its common stock as treasury stock. Berclair issued a 5% common stock dividend on July 1, 2021. Four million treasury shares were sold on October 1. Net income for the year ended December 31, 2021, was $150 million. Also outstanding at December 31 were 30 million incentive stock options granted to key executives on September 13, 2016. The options were exercisable as of September 13, 2020, for 30 million common shares at an exercise price of $56 per share. During 2021, the market price of the common shares averaged $70 per share. Required: Compute Berclair's basic and diluted earnings per share for the year ended December 31, 2021. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10). Do not round intermediate calculations.) X Answer is complete but not entirely correct. Numerator Denominator Earnings per Share $ 0.62 $ 123 V 200 X Basic Diluted al 1 Il 11 $ 123 204 X S 0.60