A firm has the following accounts and financial data for 2014: $3,060 500 $1,800 Sales revenue Accounts receivable Interest expense Total operating expenses Accounts payable 126 Cost of goods sold Preferred stock dividends Tax rate Number of shares of common stocks outstanding 600 40% 1,000 The firm's earnings available to common shareholders for 2014 is Select one: a. -$224.25 O b. $516.60 O c. $302.40 O d. $195.40