Use the following information to answer the next 3 clues. On January 1, a company had 480,000 common shares issued and outstanding. The company also had outstanding 10,000 of 5% bonds. Each bond has a face value of $1,000 and can be converted to 50 common shares. Also outstanding during the year were 91,650 stock options with a $140 strike price. The company's stock price averaged $150 during the year, and net income was $560,540. Assume a tax rate of 30%. 51. In computing Diluted EPS, the net increase in the weighted-average number of shares outstanding due to the assumed exercise of stock options is: 52. The numerator of Diluted EPS is: 53. The denominator of Diluted EPS is: