Kiwi Charter Corp. reported $$2,952,010$ of profit for $2023.$ On November $2,2023,$ it declared and paid the annual preferred dividends

of $$203,000.$ On January $1,2023,$ Kiwi had $104,000$ and $520,000$ outstanding preferred and common shares, respectively. The

following transactions changed the number of shares outstanding during the year:

Feb. $1$ Declared and issued a $20\%$ common share dividend.

Apr. $30$ Sold $159,000$ common shares for cash.

May $1$ Sold $50,000$ preferred shares for cash.

Oct. $31$ Sold $42,000$ common shares for cash.

a$.$ What is the amount of profit available for distribution to the common shareholders?

Earnings available to common shareholders

b$.$ What is the weighted$-$average number of common shares for the year?

Weighted$-$average outstanding shares

c$.$ What is the earnings per share for the year? $($Round the final answer to $2$ decimal places.$)$