Liberty Ventures Inc. reported $$544,680$ profit in $2023$ and declared preferred dividends of $$19,300.$ The following changes in common shares outstanding occurred during the year:

Jan. $1180,000$ common shares were outstanding.

June $30$ Sold $40,000$ common shares.

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

Nov. $2$ Sold $6,000$ common shares.

Calculate the weighted$-$average number of common shares outstanding during the year and earnings per share. $($Round the "Earnings per share" answer to $2$ decimal places.$)$

Answer is complete but not entirely correct.

$\backslash$table$[[,],[$Weighted$-$average outstanding shares,$243,000$