Culver Limited reported profit of $497,290 for its November 30, 2021, year end. Cash dividends of $87,700 on the common shares and $61,800 on the noncumulative preferred shares were declared and paid during the year. The following information is available regarding Culver's common shares:

Dec. 1, 2020		The opening number of common shares was 63,100.
Feb. 28, 2021		Sold 9,400 common shares for $169,200 cash.
May 31, 2021		Reacquired 4,700 common shares for $75,200 cash.
Nov. 1, 2021		Issued 14,100 common shares in exchange for land with a fair value of $290,000.

(a)

Calculate the profit available to common shareholders.

Profit available to common shareholders

$enter the Profit available to common shareholders in dollars