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? b. What is the weighted-average number of common shares for the year? c. What is the earnings per