On 1 January 20X5, Aker Aviation Services Ltd. entered into an agreement to purchase Moore Fuels Ltd. The agreement included the following terms:
1. Aker agreed to issue an additional 3,000,000 shares to the prior shareholders of Moore if
Aker retained 70% of the customers of Moore at the end of 20X7.
2. Aker agreed to issue 1,400,000 common shares to the prior shareholders of Moore if seven key employees remained with Aker through the end of 20X9.
3. Aker agreed to issue an additional 900,000 shares to the prior shareholders of Moore if four new retail fuel units were opened before the end of 20X8. Aker had 13,200,000 common shares outstanding at the beginning of 20X6. Net earnings were $2,244,000 in 20X6. To date, customer retention was in the range of 75%, and the key employees have remained in Aker’s employment. Three new retail outlets were opened in 20X5, and one in early February 20X6. Accordingly, 700,000 common shares were issued to the prior shareholders of Moore, but not until 31 August 20X6. Aker had no other share transactions in 20X6.

Required:
Calculate basic and diluted earnings per share figures for 20X6.