On January $1,2019,$ Grouper issued $10-$ year, $$100,000$ face value, $6\%$ bonds at par. Each $$1,000$ bond is convertible into $30$ shares of Grouper $$2$ par value common stock. The company has had $10,000$ shares of common stock $($and no preferred stock$)$ outstanding throughout its life. None of the bonds have been converted as of the end of $2020.($Ignore all tax effects.$)$ PROBLEM BELOW $($b$)$ Grouper's Net Income was $$25000$ in $2020$ and was $$22000$ in $2019.$ Compute diluted earnings per share for Grouper in $2020$ and $2019.($Basic EPS is $2\mathrm{.}50$ in $2020$ and $2\mathrm{.}20$ in $2019!!!)$