2 Pet Boutique Corp. reported $3,663,470 of profit for 2023 . On November 2, 2023, it declared and paid the annual preferred dividends of $234,760. On January 1, 2023. Pet Boutique had 91,200 and 529,200 outstanding preferred and common shares, respectively. The following transactions changed the number of shares outstanding during the year: {:[" Feb. "1" Declared and issued a "20%" common share dividend. "],[" Apr. "30" Sold "153","660" common shares for cash. "],[" May "1" Sold "38","390" preferred shares for cash. "],[" Oct. "31" Sold "34","200" common shares for cash. "]:} a. What is the amount of profit available for distribution to the common shareholders? Eamings aval lable to common shareholders b. What is the weighted-average number of common