六、力行公司於X1年1月1日以市場利率3%發行三年期，面額$1,000,000之可轉換公司債，票面利率1%，每年底付息一次。該公司債若不附轉換權利，其市場利率約為5%。報稅以有效利息法認列利息費用，但稅法不允許認列該轉換權價值。 X3年1月1日，公司以價格97收回全部可轉換公司債進行註銷，當日該公司債若不附轉換權之市場利率約為6%。設各年稅率均為20%。試作: 力行公司X1年至X3年可轉換公司債及所得稅之相關分錄。

三、Kobe Co. had 200,000 shares of ordinary shares, 30,000 shares of convertible preference shares, and $1,500,000 of 10% convertible bonds outstanding during 2019. The preference shares are convertible into 40,000 shares of ordinary shares； each $1,000 bond is convertible into 45 shares of ordinary shares. During 2019, Kobe paid dividends of $1.20 per share on the ordinary shares and $3.00 per share on the preference shares. The net income for 2019 was $900,000 and the income tax rate was 30%. Required: Calculate the Basic EPS and Diluted EPS for 2019 should be reported on the comprehensive income statement of Kobe Co. (Please show the necessary calculation.)

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