X, Inc. supplies consumer products used in the United States and other markets. In its 2021 Annual Report to Shareholders, M, Inc. disclosed the following note about, its EPS: Basic earnings per share is computed using the weighted average number of common shares outstanding during the period. Diluted earnings per common share incorporates the incremental shares issuable upon the assumed exercise of stock options and upon the assumed conversion of the Company's Convertible Notes in fiscal 2021 as if conversion to common shares had occurred at the beginning of the fiscal year. Earnings have also been adjusted for interest expense on the Convertible Notes in fiscal 2021. Explain why X mentioned the adjustment in the last sentence of the disclosure