Kiwi Charter Corp. reported $2,494,756 of profit for 2023 . On November 2,2023 , it deciared and paid the annual preferred dividends of $191,000. On January 1,2023 , Klwi had 98,000 and 460,000 outstanding preferred and common shares, respectively. The following transactions changed the number of shares outstanding during the year: Feb. 1 Declared and issued a 144 comnon share dividend. Apr. 30 Sold 153,000 common shares for cash. May 1 Sold 40,000 preferred shares for cash. oct. 31 sold 39,800 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? (Round the final answer to 2 decimal places.)