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Assume that the following data relative to Ohio Company for 2021 is available: Net Income $2,100,000 Transactions in Common Shares Change Cumulative Jan. 1, 2021, Beginning number 700,000 Mar. 1, 2021, Purchase of treasury shares (60,000) 640,000 June 1, 2021, 50% Stock Dividend 320,000 960,000 Nov. 1, 2021, Issuance of shares 240,000 1,200,000 6% Cumulative Convertible Preferred Stock Sold at par on January 1, 2021, convertible into 200,000 shares of common $1,000,000 Stock Options Exercisable at the option price of $25 per share. Average market price in 2021, $30 and 90,000 options outstanding since 2019. Instructions (a) Compute the basic earnings per share for 2021. (Round to the nearest penny) (b) Compute the diluted earnings per share for 2021. (Round to the nearest penny.)