The equity section from the December $31,2023$ and $2024,$ balance sheets of Westburne Corporation appeared as follows:The following transactions occurred during $2024($assume the retirements were the first ever recorded by Westburne$)$:Jan. $5$ A $$1\mathrm{.}40$ per share cash dividend was declared, and the date of record was five days later.Mar. $201,800$ common shares were repurchased and retired at $$20\mathrm{.}00$ per share.Apr. $5$ A $$1\mathrm{.}40$ per share cash dividend was declared, and the date of record was five days later.July $5$ A $$1\mathrm{.}40$ per share cash dividend was declared, and the date of record was five days later.July $31$ A $20\%$ share dividend was declared when the market value was $$32\mathrm{.}00$ per share.Aug. $14$ The share dividend was issued.Oct. $5$ A $$1\mathrm{.}40$ per share cash dividend was declared, and the date of record was five days later.Required:

How many shares were outstanding on each of the cash dividend dates?

$\backslash$table$[[,$Jan. $5,$Apr. $5,$July $5,$Oct. $5],[$Outstanding shares,$21,100,19,300,19,300,23,160]]$

How much profit did the company earn during $2024?$

Profit