plz answer it correct.

Horticultural Products Inc. reported $471,765 profit in 2023 and declared preferred dividends of $46,200. The following changes in common shares outstanding occurred during the year. Jan. 1 33,000 common shares were outstanding. Mar. 1 Declared and issued a 30% common share dividend. Aug. 1 Sold 20,000 common shares. Nov. 1 sold 40,000 common shares. Calculate the weighted-average number of common shares outstanding during the year and earnings per share. (Round the "Earning per share" answer to 2 decimal places.)