Try to answer C also please.

Bramble Limited reported profit of $432,625 for its November 30,2024 , year end. Cash dividends of $79,300 on the common shares and $61,100 on the noncumulative preferred shares were declared and paid during the year. The following information is available regarding Bramble's common shares: Dec. 1, 2023 The opening number of common shares was 61,300. Feb. 28, 2024 Sold 10,000 common shares for $150,000 cash. May 31, 2024 Reacquired 5,000 common shares for $65,000 cash. Nov. 1, 2024 Issued 15,000 common shares in exchange for land with a fair value of $260,000. Calculate the weighted average number of common shares for the year. Weighted average number of shares