Martinez Limited reported profit of $419,550 for its November 30,2024 , year end. Cash dividends of $87,000 on the common shares and $63,300 on the noncumulative preferred shares were declared and paid during the year. The following information is available regarding Martinez's common shares: Dec. 1. 2023 The opening number of common shares was 65.500. Feb. 28, 2024 Sold 9,200 common shares for $193,200 cash. May 31. 2024 Reacquired 4,600 common shares for $87,400 cash. Nov. 1. 2024 Issued 13,800 common shares in exchange for land with a fair value of $250,000. (a) Calculate the profit avallable to common shareholders