On December $34,2023,$ Berclair Incopporated had $540$ milion shares of common stock and $4$ milion shaves of $9$ hk$,$ $$100$ par value cumulative preferned stock insued and outatinding

On March $1,2024,$ Berclair purchaned $900$ millon whaves of is common ntock as meakury illock.

Berclair lisued a $5\%$ common stock dividend on Jly $1\mathrm{.}2024.$

Four milion treasury shares weve sold on October $1$

Net income for the year ended December $31\mathrm{.}2024,$ was $51\mathrm{.}000$ milion.

Alpo outatanding at December $31$ were $30$ milion incertive stock options granted he key execaties on Seplember t$1.209$

The opfions were exercisable as of September $13,2023,$ for $30$ million common thares at an evercise brice of $356$ per share.

During $2024,$ the market price of the common shares averaged $$70$ per where

Bequired:

Compute Berclai's basic and dilued eavings per shave for the year ended December $3$n$,20$a$4.$ frowes for foock aptions And comversion of convertible securties have been adjutsed for any stock spitt or insca deviend$)$

$\backslash$table$[[,$Numerator,$4,$Dinomicula,$*,$Trenity ien thars$],[$Bank$,,,,-,],[$Dialed$,,,,*,]]$