Use the following information to answer the next two questions Given the following for the Friar Company: 0 Net Income $300,000 0 Tax Rate 30% 0 Closing market price per common share $30 0 Average market price per common share $32 0 Common shares outstanding (entire year) 200,000 The following Capital Structure items existed for the entire year: 1. 6%, Cumulative Preferred Stock (Fatal par $200,000), Convertible to 2,000 common shares. 2. Stock Options to purchase 12,000 Common Shares at $31 per share. 29. In the computation of Diluted EPS, the numerator is: a) $283,200 b) $296,400 0) $291,600 d) $288,000 e) $300,000 30. In the computation of Diluted EPS, the denominator is: a) 212,000 shares b) 220,000 shares 0) 214,000 shares d) 202,375 shares e) 200,375 shares