Concord Limited reported profit of $493,940 for its November 30, 2021, year end Cash dividends of $65,200 on the common shares and $64,500 on the noncumulative preferred shares were declared and paid during the year. The following information is available regarding Concord's common shares: Dec 1, 2020 The opening number of common shares was 66.900. Feb 28, 2021 Sold 8,600 common shares for $154,800 cash. May 31, 2021 Reacquired 4.300 common shares for $68,800 cash Nov. 1.2021 Issued 12.900 common shares in exchange for land with a fair value of $300.000, (a) Calculate the profit available to common shareholders. Profit available to common shareholders