A firm has the following accounts and financial data for 2020: Sales revenue $3,060 Cost of goods sold Accounts receivable 500 Preferred stock dividends Interest expense 126 Tax rate Total operating expenses 600 Number of shares of common stocks outstanding Accounts payable 240 The firm's earnings available to common shareholders for 2020 is $1,800 18 40% 1.000 O $516.60 -$224 25 O $195.4 $302.40