Bridgeport Limited reported profit of $ 478,760 for its November 30, 2021, year end. Cash dividends of $ 74,400 on the common shares and $ 60,600 on the noncumulative preferred shares were declared and paid during the year. The following information is available regarding Bridgeport's common shares: Dec. 1, 2020 The opening number of common shares was 57,100. Feb. 28, 2021 Sold 10,000 common shares for $ 180,000 cash. Reacquired 5,000 common shares for $ 80,000 cash. May 31, 2021 Nov. 1, 2021 Issued 15,000 common shares in exchange for land with a fair value of $ 300,000. Calculate the profit available to common shareholders. Profit available to common shareholders $ e Textbook and Media Calculate the weighted average number of common shares for the year. Weighted average number of shares Calculate earnings per share for the year. (Round answer to 2 decimal places, e.g. 52.76.) Earnings per share $