Pet Boutique Corp. repoited \$2.892,970 of profit for 2023. On November 2. 2023, it declared and paid the annuat prefented dividends of $213,150. On January 1,2023, Pet Boutique had 98.800 and 588,600 outstanding preferred and common shares, respectively The following transactions changed the number of shares outstanding during the year Feb. 1 peclared and issued a 20x conen share dividen. Ape.30 sold 146,280 comon ikares for cath May 1 sold 54,500 preferred thares for cach. Okt, 31 sold 13,450 comain thares for cash. a. What is the amount of profit available for distribution to the common shoreholders? b. What is the weighted average number of comnion shaies for the year? Pel Doutugue Corp. reporfed \$2.892.970 of prof for 2023 Oo November 2. 2022; at dedased and paid the arinual preferied dividends folsowing tiansactons changed the number of shares outstanding dathg the yea: 1eb. 1 dectared asd isnied \& 20 conen share aivident. Aer ite seld 146, 2 se comon whares fer colh. hiy 1 sole s4; sibe prefereal wherei for cath: oct, 3 sold 33 . 400 tenent thoret fon rash. 0. What is the amount of proft available for distribution to the common shazeholders? b. What is the weioited-average number of common thases for the year? e. What ts thie ejerings per share tor the year? (Hound the finnt onswer 102 decimel ploces:) b. What is the weighted-average number of cocimon shates for the year? c. What is the eainings per shore for the yeat? (Round the finel onswer to 2 decimal places.)