Pet Boutique Corp. reported $4,071,890 of profit for 2023. On November 2, 2023, it declared and paid the annual preferred dividends of $282,620. On January 1, 2023, Pet Boutique had 95,360 and 507,600 outstanding preferred and common shares, respectively. The following transactions changed the number of shares outstanding during the year: Feb. 1 Declared and issued a 208 common share dividend. Apr.30 Sold 118,410 common shares for cash. May 1 Sold 46,290 preferred 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 share for the year? (Round the final answer to 2 decimal places.)