c$.$ What is the earnings per share for the year? $($Round the final answer to $2$ decimal places.$)$

Earnings per sharePet Boutique Corp. reported $$2,892,970$ of profit for $2023.$ On November $2,2023,$ it declared and paid the annual preferred dividends

of $$213,150.$ On January $1,2023,$ Pet Boutique had $98,800$ and $588,600$ outstanding preferred and common shares, respectively. The

following transactions changed the number of shares outstanding during the year:

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