Pet Boutique Corp. reported $$3,663,470$ of profit for $2023.$ On November $2,2023,$ it declared and paid the annual preferred dividends of $$234,760.$ On January $1,2023,$ Pet Boutique had $91,200$ and $529,200$ outstanding preferred and common shares, respectively. The following transactions changed the number of shares outstanding during the year: Feb$\mathrm{.}1$Declared and issued a $20\%$ common share dividend.Apr$\mathrm{.}30$Sold $153,660$ common shares for cash.May$1$Sold $38,390$ preferred shares for cash.Oct$\mathrm{.}31$Sold $34,200$ common shares for cash. required: a$,$b$,$c$.$a$.$ What is the amount of profit available for distribution to the common shareholders? b$.$ What is the weighted$-$average number of common shares for the year? c$.$ What is the earnings per share for the year? $($Round the final answer to $2$ decimal places.$)$