Use the following information to answer the next 2 clues. On January 1, a company's outstanding stock included 414,200 common shares and 16,000 preferred shares. The 5% preferred stock has a $10 par value and is cumulative. No dividends were declared this year. On April 1, a 2-for-1 stock split was declared. On June 1, the company reacquired 31,800 shares. On December 1, 15,900 treasury shares were resold. Net income was $4,229,865. 38. The numerator of Basic EPS is: 39. The denominator of Basic EPS is: