A company reported $$381,105$ of profit for $2020.$ It also declared $$56,000$ of dividends on preferred shares for the same year. At the beginning of $2020,$ the company had $72,000$ outstanding common shares. These three events changed the number of outstanding shares during the year: June $1$ Sold $30,000$ common shares for cash. Aug. $31$ Purchased and retired $17,000$ common shares. Oct. $1$ Completed a three$-$for$-$one share split. a$.$ What is the amount of profit available for distribution to the common shareholders? b$.$ What is the weighted$-$average number of common shares for the year?