Pet Boutique Corp. reported $$4,507,220$ of profit for $2023.$ On November $2,2023,$ it declared and paid the annual preferred dividends

of $$293,570.$ On January $1,2023,$ Pet Boutique had $101,940$ and $572,400$ 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 $120,330$ common shares for cash.

May $1$ Sold $49,270$ preferred shares for cash.

Oct. $31$ Sold $34,200$ 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?