Pet Boutique Corp. reported $$3,851,820$ of profit for $2023.$ On November $2,2023,$ it declared and paid the annual preferred dividends of $$248,480.$ On January $1,2023,$ Pet Boutique had $93,930$ and $583,200$ 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 $134,910$ common shares for cash.

May $1$ Sold $49,750$ preferred shares for cash.

Oct. $31$ Sold $37,440$ common shares for cash.

a$.$ What is the amount of profit available for distribution to the common shareholders?

Earnings available to common shareholders $ $3,603,340$

b$.$ What is the weighted$-$average number of common shares for the year?

Weighted$-$average outstanding shares

$$ Required $1$&$2$ in photo

$3.$ What is the earnings per share of the year?