t January 1, 2024, Lee Inc. had the following shares authorized and issued: Jan. 1 Common shares issued 41,000 Common shares authorized Unlimited Jan. 1 Preferred shares issued 1,000 $9 cumulative preferred shares authorized 140,000 During 2024, Lee had the following share transactions: Feb. 1 Issued 5,800 preferred shares. Apr. 1 Issued 23,800 common shares. Aug. 1 Issued 19,200 common shares. Dec. 1 Issued 6,600 common shares. On December 31, Lee declared a $9 per share dividend on all issued preferred shares. Lee's 2024 profit was $447,000. A) Calculate the weighted average number of common shares in 2024. B Calculate the profit available to common shareholders for 2024. c) Calculate the 2024 earnings per share. (Round answer to 2 decimal places, e.g. 2.75.)