13.) Based on the following 2021 financial data for Wayhi Corp., find the earnings available for common stockholders. Sales revenue Accounts receivable Interest expense Total operating expenses $4,200 Cost of goods sold $475 Preferred stock dividends $180 Common stock dividends $750 Tax rate Number of shares of common stock $240 outstanding $2,350 $22 $32 21% 1,200 Accounts payable A) $727 B) $673 C) $847 D) $705