A firm has the following accounts and financial data for 2019: $3,060 500 Sales revenue Accounts receivable Interest expense Total operating expenses Accounts payable Cost of goods sold Preferred stock dividends Tax rate Number of shares of common stocks outstanding $1,800 18 40% 1,000 126 600 240 The firm's earnings available to common shareholders for 2019 is -$224.25 O $195.40 $302.40 $516.60 Diff: 2 Topic: The Four Key Financial Statements Learning Obj.: LG 1 Learning Outcome: F-02 AACSB: Analytical Thinking