Yana Enterprises, Inc. has the following information about its common stock, preferred stock, and bonds as of the end of $2023$:

Common stock

$140,000$ shares outstanding

Convertible preferred stock

$25,000$ shares

$5\%$ Convertible bonds

$$300,000$

During $2023,$ Yana paid dividends of $$2\mathrm{.}50$ per share on its preferred stock.

The preferred shares are convertible into $75,000$ shares of common stock.

The bonds are convertible into $25,000$ shares of common stock.

Net income in $2023$ was $$820,000.$

The income tax rate is $25\%.$

There were $100,000$ shares of common stock outstanding at the start of $2023.$ Yana issued $10,000$ shares on February $1,20,000$ shares on October $1,$ and $10,000$ shares on November $1.$

Required:

Compute basic EPS for $2023.$ Show your computations.

Compute diluted EPS for $2023.$ Clearly show all of the steps and calculations you did in order to arrive at the diluted EPS number.