Flint Limited reported profit of $418,030 for its November 30, 2024, year end. Cash dividends of $67,500 on the commonshares and $68,500 on the noncumulative preferred shares were declared and paid during the year. The following information is available regarding Flint's common shares: Dec: 1. 2023 The opening number of common shares was 51,800 Feb. 28, 2024 Sold 8,800 common shares for $167,200 cash. May 31, 2024 Reacquired 4,400 common shares for $74,800 cash. Nov. 1. 2024 Issued 13,200 commonshares in exchange for land with a fair value of $280,000. (a) Calculate the profit available to common shareholders. Profit available to common shareholders (b) Calculate the weighted average number of common shares for the year. Weighted average number of shares