Wildhorse Corporation earned net income of $272,600 in 2023 and had 94,000 common shares outstanding throughout the year. Also outstanding all year was $800,000 of 10% bonds that are convertible into 30,000 common shares. Wildhorse's tax rate is 30%. Calculate Wildhorse's 2023 diluted earnings per share. For simplicity, ignore the IFRS requirement to record the debt and equity components of the bonds separately. (Round answer to 2 decimal places, e.g. 15.25.) Diluted earnings per share