Pet Boutique Corp. reported $3,953,290 of profit for 2020. On November 2, 2020, it declared and paid the annual preferred dividends of $314,020. On January 1, 2020, Pet Boutique had 89,120 and 550,800 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 127,320 common shares for cash.
May	1	Sold 42,860 preferred shares for cash.
Oct.	31	Sold 38,520 common shares for cash.

a. What is the amount of profit available for distribution to the common shareholders? Earnings available to common shareholders b. What is the weighted-average number of common shares for the year? Weighted-average outstanding shares c. What is the earnings per share for the year? (Round the final answer to 2 decimal places.) Earnings per share