Canarie Corporation started the year ended November 30, 2021, with 183,000 common shares and no preferred shares issued. The following changes in share capital occurred during the year Feb 28 Sept 4 Nov. 1 Issued 47.280 common shares for $798,000. Issued 65,200 $1 cumulative preferred shares for $16.3 million Issued 18,240 common shares in exchange for land. The shares were trading for $18 on this date and the fair value of the land was $312.620, Reported net income of $1,045,800, Declared the quarterly cash dividend to the preferred shareholders of record on December 14, payable on December 31 30 30 (a) Your answer is incorrect Calculate the income available for the common shareholders Income available to common shareholders $