Kiwi Charter Corp. reported $$1,615,590$ of profit for $2023.$ On November $2,2023,$ it declared and paid the annual preferred dividends of $$151,000.$ On January $1,2023,$ Kiwi had $78,000$ and $300,000$ outstanding preferred and common shares, respectively. The following transactions changed the number of shares outstanding during the year:Feb$\mathrm{.}1$ Declared and issued a $15\%$ common share dividend.Apr. $30$ Sold $133,000$ common shares for cash$\mathrm{.}1$ Sold $40,000$ preferredshares for cash.Oct. $31$ Sold $29,000$ commonshares for cash.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$-$Please I request give me a correct answer thats my third time posting this question Not even a single person did it right And kindly solve with proper calculation

Im having my final exam can someone help me to understand how they did that in easy way i dont understand