Weighted average shares and EPS

One company has net income of $100,000 and paid $10,000 cash dividends to its preferred shareholders and $10,750 cash dividends to its common shareholders. At the beginning of the year, there were 20,000 shares of common stock outstanding. 20,000 new shares were issued on July 1 . what is the weighted average shares and basic EPS?

# weighted average shares
was = was(ns = c(20000, 20000), nm = c(12, 6))
was

[1] 30000

# basic EPS
EPS(ni = 1e+05, pd = 10000, w = was)

[1] 3

One company has 15,000 shares outstanding all year. It had 2,000 outstanding warrants all year, convertible into one share each at $20 per share. The year-end price of stock was $40, and the average stock price was $30. What effect will these warrants have on the weighted average number of shares?

iss(amp = 30, ep = 20, n = 2000)

[1] 666.7

During 2013, X reported net income of $231,200 and had 400,000 shares of common stock outstanding for the entire year. X had 2,000 shares of 10%, $100 par convertible preferred stock, convertible into 40 shares each, outstanding for the entire year. X also had 1200, 7%, $1,000 par value convertible bonds, convertible into 100 shares each, outstanding for the entire year. Finally, X had 20,000 stock options outstanding during the year. Each option is convertible into one share of stock at $15 per share. The average market price of the stock for the year was $20. The tax rate is 40%. What are X's basic and diluted EPS?

EPS(ni = 231200, pd = 2000 * 0.1 * 100, w = 4e+05)

[1] 0.528

iss = iss(amp = 20, ep = 15, n = 20000)
diluted.EPS(ni = 231200, pd = 2000 * 0.1 * 100, cpd = 2000 * 0.1 * 100, cdi = 1200 * 
    0.07 * 1000, tax = 0.4, w = 4e+05, cps = 2000 * 40, cds = 1200 * 100, iss = iss)

[1] 0.4655