The Golden Eagle Corporation has the following items on their income and balance sheets (values in tables are in thousands:

Balance Sheet Items (Assets)

	Last Year	Two Years Ago
Cash	460	400
Accounts Receivable	570	480
Inventory	282	283
Total Current Assets
Fixed Assets	5400	5040
Depreciation	2355	2061
Net Fixed Assets

Balance Sheet Items (Liabilities)

Accounts Payable	570	530
Notes Payable	86	99
Total Current Liabilities
Long Term Liabilities	1080	1010
Total Liabilities
Preferred Stock	115	115
Common Stock	330	330
Retained Earnings	1370	1030
Total Liabilities and Equity

Income Statement Items

	Past Year	Two Years Ago
Sales	3080	2900
Cost of Goods Sold	1960	1770
Operating Expenses	590	530
Interest Paid	98	86
Taxes Paid	88	75
Preferred Stock Dividends Paid	97	25

Using the Dupont System of Analysis, what are the earnings available for common share holders?