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e three in i Independent situations - X r ended D a zero b and cald a. On December 15, 2021, Fix It declared and paid the $418,000 dividends in arrears on the 11% cumulative preferred shares. Fix It also declared and paid $68,000 dividends on the non-cumulative preferred shares. b. On December 15, 2021, Fix It declared and paid $393,000 of the dividends in arrears on the 11% cumulative preferred shares. c. On December 15, 2021, Fix It declared $413,000 dividends on the 11% cumulative preferred shares and $110,000 in dividends on the non-cumulative preferred shares, both payable on January 15, 2022.For the year ended December 31, 2021, Fix It Productions Inc. earned $8,000,000. Outstanding preferred shares included $1,900,000 in 11% cumulative preferred shares issued on January 1, 2018 and 34,000 $160 non-cumulative preferred shares issued on January 1, 2020 that are each entitled to dividends of $2 per annum. Dividends were neither declared nor paid on either class of the preferred shares in 2019 or 2020. The following are three independent situations. i (Click the icon to view three independent situations.) Required For each of these three independent situations, determine the net income available to ordinary shareholders for the year ended December 31, 2021. (Enter a "0" for amounts with a zero balance.) Select the labels and calculate the net income available to ordinary shareholders for each independent situation. Situation a. Situation b. Situation c. Less: Less