Pet Boutique Corp. reported $$4\mathrm{.}365\mathrm{.}410$ of profit for $2023.$ On November $2,2023,$ It declared and paid the annual preferred dividends of $$283,560.$ On January $1,2023,$ Pet Boutique had $111,410$ and $567,000$ 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$\mathrm{.}30$ Sold $111,060$ common shares for cash.

May $1$ Sold $45,550$ preferred shares for cash.Oct. $31$Sold $32,760$ common shares for cash.