Kiwi Charter Corp. reported $$1,612,530$ of profit for $2023.$ On November $2,2023,$ it declared and paid the annual preferred dividends of $$234,000.$ On January $1,2023,$ Kiwi had $80,000$ and $270,000$ outstanding preferred and common shares, respectively. The following transactions changed the number of shares outstanding during the year: Feb. $1$ Declared and issued a $10\%$ common share dividend. Apr. $30$ Sold $180,000$ common shares for cash. May $1$ Sold $50,000$ preferred shares for cash. Oct. $31$ Sold $99,000$ common shares for cash. 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? c$.$ What $$is the earnings per share for the year?$$