The equity section from the December $31,2020$ and $2021,$ balance sheets of Westburne Corporation appeared as follows:

The following transactions occurred during $2021($assume the retirements were the first ever recorded by Westburne$)$:

Jan. $5$ A $$1\mathrm{.}50$ per share cash dividend was declared, and the date of record was five days later.

Mar. $201,900$ common shares were repurchased and retired at $$20\mathrm{.}00$ per share.

Apr. $5$ A $$1\mathrm{.}50$ per share cash dividend was declared, and the date of record was five days later.

July $5$ A $$1\mathrm{.}50$ per share cash dividend was declared, and the date of record was five days later.

July $31$ A $20\%$ share dividend was declared when the market value was $$32\mathrm{.}00$ per share.

Aug. $14$ The share dividend was issued.

$0$ct$.5$ A $$1\mathrm{.}50$ per share cash dividend was declared, and the date of record was five days later. WHAT IS THE PROFIT FOR $2021??$