On December $31,2023,$ Martin Company had outstanding $180,000$ shares of common stock and $40,000$ shares of $5\%$ cumulative preferred stock $($par $$10).$

On February $28,2024,$ Martin issued an additional $48,000$ shares of common stock.

A $5\%$ stock dividend was declared and distributed on July $1,2024.$

On September $1,2024$; Martin purchased $12,000$ shares as treasury stock.

No dividends were declared in $2024.$ Net income was $$500,000.$ The tax rate for the year was $25\%.$

At year$-$end, there were fully vested incentive stock options outstanding for $30,000$ shares of common stock $($adjusted for the stock dividend$).$ The exercise price was $$18.$ The market price of the common stock was $$24$ per share on December $31,2024,$ and averaged $$20$ per share during the year.

Also outstanding were $$500,000$ face amount of $6\%$ convertible bonds issued in $2021$ and convertible into $25,000$ common shares $($adjusted for the stock dividend$).$

Required: $($do not enter dollar sign; do not add a comma when entering an amount$)$

To calculate basic earnings per share for the year ended December $31,2024,$

The amount included in the numerator will be

The amount included in the denominator will be

To calculate diluted earnings per share for the year ended December $31,2024,$

The amount included in the numerator will be

The amount included in the denominator will be