A company reported $501.245 of profit for 2023. It also declared $72,000 of dividends on preferred shares for the same year. At the beginning of 2023, the company had 88,000 outstanding common shares. These three events changed the number of outstanding shares during the year: June 1 Sold 38,000 connon shares for cash. Aug. 31 Purchased and retired 33,000 connon shares. Oct. 1 Completed a three-for-one share split. a. What is the amount of profit available for distribution to the common shareholders? Earnings available to common shareholders b. What is the weighted-average number of common shares for the year? Weighted-average outstanding shares c. What is the earnings per share for the year? (Round the final answer to 2 decimal places.) Earnings per share