A firm has $900,000 in revenue. They are in the 34% tax bracket. Epenses (EXCLUDING interest) are $125,000 and Interest Expense is $50,000. Preferred dividends are $20,000. A. What are the earnings available to common stockholders? and B. What is the increase to retained earnings for the year if the firm has $10,000 shares of common stock outstanding and declares a $1.15 dividend per share of common stock?