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On December 1, 2021. Sheridan Company issued 770 of its 9%, $1,000 bonds at 102. Attached to each bond was one detachable stock warrant entitling the holder to purchase 10 shares of Sheridan's common stock. On December 1, 2021, the market value of the bonds, without the stock warrants, was 95, and the market value of each stock purchase warrant was $50. The amount of the proceeds from the issuance that should be accounted for as the initial carrying value of the bonds payable would be $785400 $738276 $770000 $746130 Information concerning the capital structure of Vaughn Manufacturing is as follows: December 31 2021 2020 Common stock 158000 shares 158000 shares Convertible preferred stock 14300 shares 14300 shares $2320000 5% convertible bonds $2320000 During 2021, Vaughn paid dividends of $0.80 per share on its common stock and $3 per share on its preferred stock. The preferred stock is convertible into 29300 shares of common stock. The 5% convertible bonds are convertible into 75600 shares of common stock. The net income for the year ended December 31, 2021. was $406000. Assume that the income tax rate was 30%. What should be the basic earnings per share for the year ended December 31, 2021. rounded to the nearest penny? $1.69 O $2.57 $2.30 $1.80