• Kiwi Charter Corp. reported $2,031,170 of profit for 2023. On November 2, 2023, it declared and paid the annual preferred dividends of $171,000. On January 1, 2023, Kiwi had 88,000 and 360,000 outstanding preferred and common shares, respectively. The following transactions changed the number of shares outstanding during the year: Feb. 1 Declared and issued a 20% common share dividend. Apr. 30 Sold 143,000 common shares for cash. May 1 Sold 50,000 preferred shares for cash. Oct. 31 Sold 34,000 common shares for cash. What is the weighted-average number of common shares for the year?