Following is information taken from Teal Inc.'s December 31, 2018 balance sheet:

5% bonds payable, $6,600,000 maturing December 31, 2022,

each $1,000 bond convertible into 21 common shares$6,600,0008% bonds payable, $5,100,000, maturing December 31, 2020,

each $1,000 bond convertible into 28 common shares at any time up to December 31, 2018$5,100,000Cumulative preferred shares, $4, no-par value, convertible at

1 preferred share for 4 common shares, 48,000 shares outstanding$960,000Common shares, no par-value, 2,840,000 shares outstanding

Teal(Round answer to 2 decimal places, e.g. 15.25.)

Basic EPS