Pet Boutique Corp. reported $2,892,970 of profit for 2023. On November 2, 2023, it declared and paid the annual preferred 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	Declared and issued a 20% common share dividend.
Apr.	30	Sold 146,280 common shares for cash.
May	1	Sold 54,500 preferred shares for cash.
Oct.	31	Sold 33,480 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.)