Draft 3 On Dzember 31, 2020, Berclair Inc had 480 milion shares of common stock and 5 milion shares of S100 per value come preferred stock issued and outstanding. On March 1, 2021. Bercial purchased 136 million shares of its common stock as reasury stock Bercial issued a 5% common stock dividend on July 1.2021 Fourmilion treasury shares were sold on October 1 Net income for the year ended December 31, 2021, was $850 million Also outstanding at December 31 were 30 milion incentive stock options granted to key executives on September 8, 2013. The options were exercisable as of September 13, 2020. for 30 million common shares at an exercise price of 56 per share. During 2021 the market price of the common shares averaged $70 per share, Required: Compute Berclair's basic and diluted earnings per share for the year ended December 31, 2021. (Enter your answers in milions e.. 10,000,000 should be entered as 10). Do not round intermediate calculations.) Numerator Denominator Earnings per Shate Basic Diluted 1 2