Kiwi Charter Corp. reported $2,289,830 of profit for 2020. On November 2, 2020, it declared and paid the annual preferred dividends of $183,000. On January 1, 2020. Kiwi had 94,000 and 420,000 outstanding preferred and common shares, respectively. The following transactions changed the number of shares outstanding during the year Feb. 1 Declared and issued a 15% common share dividend. Apr. Sold 149,000 Connon shares for cash. May 1 Sold 10,800 preferred shares for cash. Oct. 31 Sold 37,000 connon shares for cash .. What is the amount of profit available for distribution to the common shareholders? $12.106 830 Earnings available to common shareholders b. What is the weighted average number of common shares for the year? Weighted average entstanding shaten c. What is the earnings per share for the year? (Round the final answer to 2 decimal places.) Earnings per that