Amphion Ltd determines its profit attributable to ordinary shareholders for the reporting period ended 30 June 2024 as \($52\) 180.

The company has calculated its weighted average number of ordinary shares on issue during the period as 140  000. Amphion has issued options for 60,000 shares.

The average market price of the entity’s shares during the period is \($1.20\) per share, and the exercise price of shares under option is $0.85.

Required 

Prepare a schedule setting out the calculation of basic earnings per share and diluted earnings per share.