Pronghorn Limited reported profit of $425,925 for its November 30,2024 , year end. Cash dividends of $74,700 on the common shares and $69,800 on the noncumulative preferred shares were declared and paid during the year. The following information is available regarding Pronghorn's common shares: Dec. 1,2023 The opening number of common shares was 66,100 . Feb. 28, 2024 Sold 8,200 common shares for $188,600 cash. May 31, 2024 Reacquired 4,100 common shares for $86,100 cash. Nov. 1, 2024 Issued 12,300 common shares in exchange for land with a fair value of $280,000. (a) Calculate the profit available to common shareholders. Profit available to common shareholders \$