An analyst gathered the following information about a company:
●100000 common shares outstanding from the beginning of the year.
●Earnings of $125000.
●1000, 7%, $1000 par bonds convertible into 25 shares, outstanding from the beginning of the year.
●The tax rate is 40%.
The company"s diluted EPS is closest to:

单项选择题The D&G Corporation had 100000 shares of common stock outstanding at the beginning of the year. D&G issued 30000 shares of common stock on May 1. On July 1, the company issued a 10% stock dividend. On September 1, D&G issued 1000, 10% bonds, each convertible into 21 shares of common stock. What is the weighted average number of shares to be used in computing basic and diluted EPS, assuming the convertible bonds are dilutiveAverage shares, basic Average shares, dilutive① 132000 139000② 132000 146000③ 139000 146000

单项选择题An analyst gathers the following information about a company: average market price per share of common stock during the yearexercise price per share for options on 50000 common sharesexercise price per share for warrants on 50000 common shares$40$50$30Using the treasury stock method, the number of incremental shares used to compute diluted earnings per share is closest to: