WACS, Basic and Diluted EPS Crypto Cat Corporation (CCC) has the following capital structure, presented at the Balance Sheets, at the following fiscal years ended DEC 31. The following information is available. 1. There was no issue or buy back of any shares in 2023. On Jul 1, 2024; 400,000 Common Shares were issued in Exchange of a Land valued at $280,000. No other share was issued in 2. No dividend was declared in 2023; and $405,000 Dividend was declared in 2024. Before 2023, CCC declared dividend every year. 3. In 20219, CCC issued 375,000 stock options that allows holders to purchase 375,000 shares for $0.95 each. In 2020, 125,000 options were exercised and no option was exercised in 4. Average value of Common Shares in market in 2023 was $1.25 and in 2024 was $1.35. 5. CCC's average tax rate is 22% 6. Each $1,000 of Bond can be converted to 50 common shares. 7. Each Class A preferred share can be converted into 4 common shares. 8. Each Class B preferred share can be converted into 5 common shares Common Shares (1,400,000 outstnading in 2023) Number of Preferred Shares Class A (6%, $100 Par, Cumulative, 10,000 outstanding) Number of Preferred Shares-Class B (5%, $200 Par, Non-Cumulative, 4,000 outstanding) Amount of 7.5% Convertible Bands (issued at Par) Contributed Surplus Common Shares A-3 2023 2024 1,218,000 1,498,000 1,020,000 1,020,000 792.000 792,00 650,000 650,00 10,000 10,000