Pet Boutique Corp. reported $$3,568,640$ of profit for $2023.$ On November $2,2023,$ it declared and paid the annual preferred dividends of $$277,680.$ On January $1,2023,$ Pet Boutique had $84,380$ and $491,400$ 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 $120,030$ common shares for cash.

May $1$ Sold $39,280$ preferred shares for cash.

$0$ct$.31$ Sold $39,240$ common shares for cash.

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

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.$)$

Earnings per share