U-LEE Company granted 180,000 restricted share awards of its no-par ordinary shares to executives, subject to forfeiture if employment is terminated within three years. U-LEE's' ordinary shares have a market price of $10 per share on January 1, 2021, the grant date, and on December 31, 2022, averaging $10 throughout the year. Discuss how the restricted share awards as compensation affect the computation of diluted EPS on December 31, 2021, the net increase in the denominator of the EPS