A firm has the following accounts and financial data for 2007: Sales Revenue $ 3,060 Cost of goods sold $1,800 Accounts Receivable 500 Preferred stock dividends 18 Interest expense 126 Tax rate 40% Total operating expenses 600 Number of shares of common Accounts payable 240 stocks outstanding 1,000 The firm's earnings available to common shareholders for 2007 are __________.