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Throughout the calendar year 2023, Cullumber Corporation has 424,000 common shares outstanding (no preferred shares issued). In addition, Cullumber has 7,400, 20-year, 7% bonds outstanding, issued at par in 2021 . Each $1,000 bond is convertible into 20 common shares after June 30, 2024. Cullumber reported net income of $623,280 for calendar 2023 . It income tax rate is 30%, Calculate the diluted earnings per share for 2023. (Round answer to 2 decimal places, e.g. 15.25.) Diluted earnings per share