Hiroole Corporation, a publicly traded company, started the year ended November $30,2024,$ with $190,000$ common shares and no

preferred shares issued. The following changes in share capital occurred during the year:

Feb. $28$ Issued $45,720$ common shares for $$808,000.$

Sept. $4$ Issued $64,800$$$1$ noncumulative preferred shares for $$1\mathrm{.}6$ million.

Nov. $1$ Issued $19,800$ common shares in exchange for land. The shares were trading for $$21$ on this date and the fair

value of the land was $$399,800.$

$30$ Reported net income of $$976,300.$

$30$ Declared the quarterly cash dividend to the preferred shareholders of record on December $14,$ payable on

December $31.$

$($a$)$

Calculate the income available for the common shareholders.

Income available to common shareholders

$