Pet Boutique Corp reported $3,993,220 of profit for 2023 On November 2, 2023, it declared and pald the annual preferred dividends of $288,090 On January 1,2023 , Pet Boutique had 83.290 and 502,200 outstanding preferted and common shares, respectively, The foliowing transections changed the number of shares outstanding during the year Feb, 1 Declared and Itsued a-2es comon share dividend. Hpr; se sold 195, 456 conmen thanes fon eash. key 1 sold 43, 290 preferred shares for cash. Octij1 Sold 13, s4e conson 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 eamings per share for the year? (Round the final answer to 2 decinal places.)