Roger Corporation started the year ended November 30, 2018, with 163,000 common shares and no preferred shares issued. The following changes in share capital occurred during the year: Feb. 28 Issued 47,040 common shares for $755,000 Sept. Issued 65,600 $1 cumulative preferred shares for $1,640,000 Nov. 1 Issued 19,440 common shares in exchange for land. The shares were trading for $19 on this date and the fair value of the land was $354,960 30 Reported net income of $890,400 30 Declared the quarterly cash dividend to the preferred shareholders of record on December 14, payable on December 31 Calculate the income available for the common shareholders Income available to common shareholders