Windsor Company's net income for 2025 is $45,200. The only potentlally dilutive securities outstanding were 800 options issued during 2024, each everdisable for one shareat \$6. None has been exercised, and 10,100 shares of comman were outstanding during 2025. The average market price of Windsor's stock during 2025 was $20. a. Compate diluted eamings per share, (Round answer to 2 decimat places es. 2.55 . Diluted earnings per thare b. Asume the same facts as those ascumed for part fal. except that the B00 options were lsued on October 1, 2025 irather tham in 2027). The average market pcice duning the last 3 months of 2025 was $20. (Round oniwer to 2 decimal ploces, es 2.55 . Diluted earnings per share