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: 1 Declared and issued a 15% common share dividend. Feb. Apr. 30 Sold 149,000 common shares for cash. May Oct. 31 Sold 37,000 common shares for cash. 1 Sold 40,000 preferred 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?