I got correct basic E.P.S but please help to get another parts answers its urgent

These are the answers which i need from this Basic eps and fully diluted E.P.S which i am sending you below this text

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Details on the shareholders' equity items: i. The company issued 2,000,000 common shares for $25 a share on January 2, 2022, the date of its a incorporation. Another 1,000,000 common shares were issued for $40 each on June 30, 2022. The company repurchased 100,000 of these shares on September 30, 2022. ii. 100,000 warrants were issued on April 30, 2022 for $10 per warrant. Each warrant permits the owner to purchase two common shares of BWCC for $30 per share any time before December 31, 2026. iii. Options were issued at no cost to employees on October 31, 2022, permitted the holders to purchase 60,000 common shares for $30 per share any time before July 1, 2025. iv. On March 31, 2022 the company issued $3,000,000, 6.0%, convertible bonds at par value. Each $1,000 bond is convertible into 8 common shares. V. The average market value of the common shares in 2022 was $50 per share based on private sales during the year. vi. No dilutive securities were converted into common shares during 2022. v. The accounting for items (4 i. - iv.) has been done correctly. T Focus Page Break APPENDIX 4 - EARNINGS PER SHARE Item Net income Number of common shares EPS Net income 722,453 Ave common shares 2,000,000*6/12=1,000,000 (2,000,000+1,000,000)*3/12=750,000 (3,000,000-100,000)*3/12=725,000 1,000,000+750,000+725,000=2,475,000 Less: preferred shares ol 722,453 Basic EPS 2,475,000 0.29 Fully diluted EPS 0 0 0 (1) WARRANTS b naroda 40,000 Fully diluted EPS (1) WARRANTS 0 0 0 Step#1: Cash proceeds 40,000 =100,000shares*$30*2=$6,000,000 100.000 shares $15*2=$3,000,000 Step#2: buy back =$6,000,000/$50=120,000 $3,000,000/$50=60,000 p#3: shares remaining 100,000-120,000=(20,000) ??? Does not make sense 100,000-60,000=40,000 (2) Options Step#1: Cash proceeds =60,000shares*$30=1,800,000 O 24,000 0 Step#2: buy back $1,800,000/$50=36,000shares . . . Step#3: shares remaining . WWW. 60,000-36,000=24,000 + 100% 100,000-60,000=40,000 (2) Options Step#1: Cash proceeds =60,000shares *$30=1,800,000 0 24,000 0 Step#2: buy back $1,800,000/$50=36,000shares Step#3: shares remaining 60,000-36,000=24,000 (3) Interest won't be paid on 6% bonds. 114,750 18,000 6.375 I=PRT=3,000,000*6%*9/12=135,000*85%after tax=114,750 # of share=3,000,000/1000*8*9/12=18,000 Fully diluted EPS Retained earnings 722,453 Number of shares Earnings Per Share For Basic Earnings Per Share: Weighted average number of shares For Fully Diluted Earnings Per Share: Weighted average number of shares 2,475,000 shares 2,532,333 shares Details on the shareholders' equity items: i. The company issued 2,000,000 common shares for $25 a share on January 2, 2022, the date of its a incorporation. Another 1,000,000 common shares were issued for $40 each on June 30, 2022. The company repurchased 100,000 of these shares on September 30, 2022. ii. 100,000 warrants were issued on April 30, 2022 for $10 per warrant. Each warrant permits the owner to purchase two common shares of BWCC for $30 per share any time before December 31, 2026. iii. Options were issued at no cost to employees on October 31, 2022, permitted the holders to purchase 60,000 common shares for $30 per share any time before July 1, 2025. iv. On March 31, 2022 the company issued $3,000,000, 6.0%, convertible bonds at par value. Each $1,000 bond is convertible into 8 common shares. V. The average market value of the common shares in 2022 was $50 per share based on private sales during the year. vi. No dilutive securities were converted into common shares during 2022. v. The accounting for items (4 i. - iv.) has been done correctly. T Focus Page Break APPENDIX 4 - EARNINGS PER SHARE Item Net income Number of common shares EPS Net income 722,453 Ave common shares 2,000,000*6/12=1,000,000 (2,000,000+1,000,000)*3/12=750,000 (3,000,000-100,000)*3/12=725,000 1,000,000+750,000+725,000=2,475,000 Less: preferred shares ol 722,453 Basic EPS 2,475,000 0.29 Fully diluted EPS 0 0 0 (1) WARRANTS b naroda 40,000 Fully diluted EPS (1) WARRANTS 0 0 0 Step#1: Cash proceeds 40,000 =100,000shares*$30*2=$6,000,000 100.000 shares $15*2=$3,000,000 Step#2: buy back =$6,000,000/$50=120,000 $3,000,000/$50=60,000 p#3: shares remaining 100,000-120,000=(20,000) ??? Does not make sense 100,000-60,000=40,000 (2) Options Step#1: Cash proceeds =60,000shares*$30=1,800,000 O 24,000 0 Step#2: buy back $1,800,000/$50=36,000shares . . . Step#3: shares remaining . WWW. 60,000-36,000=24,000 + 100% 100,000-60,000=40,000 (2) Options Step#1: Cash proceeds =60,000shares *$30=1,800,000 0 24,000 0 Step#2: buy back $1,800,000/$50=36,000shares Step#3: shares remaining 60,000-36,000=24,000 (3) Interest won't be paid on 6% bonds. 114,750 18,000 6.375 I=PRT=3,000,000*6%*9/12=135,000*85%after tax=114,750 # of share=3,000,000/1000*8*9/12=18,000 Fully diluted EPS Retained earnings 722,453 Number of shares Earnings Per Share For Basic Earnings Per Share: Weighted average number of shares For Fully Diluted Earnings Per Share: Weighted average number of shares 2,475,000 shares 2,532,333 shares