Liberty Ventures Inc. reported $646,888 profit in 2023 and declared preferred dividends of $20,800. The following changes in common shares outstanding occurred during the year: Jan. 1 230,000 common shares were outstanding. June 30 Sold 20,000 common shares. Sept. 1 Declared and issued a 14% common share dividend. Nov. 2 Sold 6,000 common shares. Calculate the weighted-average number of common shares outstanding during the year and earnings per share