please answer this quickly

Bramble Limited reported profit of $428,860 for its November 30,2024 , year end. Cash dividends of $81,900 on the common shares and $67,900 on the noncumulative preferred shares were declared and paid during the year. The following information is available regarding Bramble's common shares: Dec. 1, 2023 The opening number of common shares was 59,000. Feb. 28, 2024 Sold 8,000 common shares for $136,000 cash. May 31, 2024 Reacquired 4,000 common shares for $60,000 cash. Nov. 1, 2024 Issued 12,000 common shares in exchange for land with a fair value of $260,000. (a) Calculate the profit available to common shareholders. Profit available to common shareholders $