$[3$:$19$ p$.$m$.,2025-05-25]$ Deshani$$: In $2022,$ Ivanhoe Ltd$.$ issued $$42,000$ of $9\%$ bonds at par, with each $$1,000$ bond being convertible into $100$ common shares. The company had revenues of $$75,500$ and expenses of $$43,700$ for $2023,$ not including interest and tax. $($Assume a tax rate of $20\%.)$ Throughout $2023,1,100$ common shares were outstanding, and none of the bonds were converted or redeemed. $($For simplicity, assume that the convertible bonds' equity element is not recorded.$)$ Income available to common shareholders

$[3$:$21$ p$.$m$.,2025-05-25]$ Deshani$$: Calculate diluted earnings per share for the year ended December $31,2023.$ For simplicity, ignore the requirement to record the bonds' debt and equity components separately. The bonds are assumed to be converted for the entire year. $($Round answer to $2$ decimal places, e g$.15\mathrm{.}25.)$

$[3$:$22$ p$.$m$.,2025-05-25]$ Deshani$$: Assume that the $42$ bonds were issued on October $1,2023($rather than in $2022),$ and that none have been converted or redeemed. Calculate diluted earnings per share for the year ended December $31,2023.($Round answer to $2$ decimal places, e$.$g$.$

$15\mathrm{.}25.)$

$[3$:$24$ p$.$m$.,2025-05-25]$ Deshani$$: Assume that $11$ of the $42$ bonds were converted on July $1,2023.$ Calculate diluted earnings per share for the year ended December $31,2023.($Round answer to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$