The equity section from the December $31,2023$ and $2024,$ balance sheets of Westburne Corporation appeared as follows:

$20242023$

Contributed capital:

Common shares, $50,000$ shares authorized; $23,400$ and $21,400$ shares issued and outstanding, respectively $ $514,800$ $ $428,000$

Retained earnings $564,000452,000$

The following transactions occurred during $2024($assume the retirements were the first ever recorded by Westburne$)$:

Jan. $5$ A $$1\mathrm{.}50$ per share cash dividend was declared, and the date of record was five days later.

Mar. $201,900$ common shares were repurchased and retired at $$20\mathrm{.}00$ per share.

Apr. $5$ A $$1\mathrm{.}50$ per share cash dividend was declared, and the date of record was five days later.

July $5$ A $$1\mathrm{.}50$ 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{.}50$ per share cash dividend was declared, and the date of record was five days later.

Required:

$1.$ How many shares were outstanding on each of the cash dividend dates?

$2.$ How much profit did the company earn during $2024?$