Reference no: EM13334988

On 1 January 20X1, Delvon AC Services Ltd entered into an agreement to purchase Moore Fuels Limited. The agreement included the following terms:

1. Aker agreed to issue an additional 2,246,000 shares to the prior shareholders of Moore if Aker retained 70% of the customers of Moore at the end of 20X3.
2. Aker agreed to issue 1,464,000 common shares to the prior shareholders of Moore if five key employees remained with Aker through the end of 20X5.
3. Aker agreed to issue an additional 582,000 shares to the prior shareholders of Moore if four new retail fuel units were opened before the end of 20X4.

Aker had 11,910,000 common shares outstanding at the beginning of 20X2. Net earnings were 2,115,400 in 20X2. To date, customer retention was in the range of 65%, and the key employees have remained in Aker's employment. Three new retail outlets were opened in 20X1, and one in early February 20X2. Accordingly, 582,000 common shares were issued to the prior shareholders of Moore, but not until 31 August 20X2. Aker had no other share transactions in 20X2.

Calculate basic and diluted earnings per share figures for 20X2.