Pet Boutique Corp. reported $3,989,520 of profit for 2023. On November 2, 2023, it declared and paid the annual preferred dividends of $224,310. On January 1, 2023, Pet Boutique had 89,630 and 572,400 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 141,060 common shares for cash. May 1 Sold 37,200 preferred shares for cash. Oct.31 Sold 34,560 common shares for cash. a. What is the amount of profit available for distribution to the common shareholders? Earnings available to common shareholders $ 3,765,210 b. What is the weighted-average number of common shares for the year? Weighted-average outstanding shares a. What is the amount of profit available for distribution to the common shareholders? Earnings available to common shareholders $ 3,765,210 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 yeak? (Round the final answer to 2 decimal places.) Earnings per share