Range Energy Corp.'s financial statements for the current year ended December 31, 2023, have been completed and submitted to you for review. The equity account balances a year ago, at December 31, 2022, are as follows: Preferred shares, $4.20 non-cumulative, 11,000 shares authorized, issued, and outstanding Common shares, unlimited shares authorized, 130,000 shares issued and outstanding Retained earnings $ 758,050 1,440,350 690,795 The only share transactions during 2023 were the declaration and distribution of a 26,000 common share dividend on July 1 and the issuance of 15,000 common shares for cash on October 31. The company's 2023 profit was $625,880. A cash dividend on the preferred shares was declared on December 1, but was not paid as of December 31. Earnings per share for 2023 were calculated as follows: Profit = Common shares outstanding on Dec. 31, 2023 $625,880 171,000 = $3.66 Required: 1-a. The earnings per share is incorrect. Indicate what changes should be made to the numerator and the denominator? In numerator, profit should decrease by In denominator, common shares outstanding should decrease by