Tri Town Corporation, a publicly traded company, started the year ended November 30,2024, with 192,000 common shares and no preferred shares issued. The following changes in share capital occurred during the year: Feb. 28 Issued 43,800 common shares for $713,000. Sept. 4 Issued 61,600$1 noncumulative preferred shares for $1.5 million. Nov. 1 Issued 19,320 common shares in exchange for land. The shares were trading for $20 on this date and the fair value of the land was $370,900. 30 Reported net income of $885,200. 30 Declared the quarterly cash dividend to the preferred shareholders of record on December 14. payable on December 31 . (a) Calculate the income available for the common shareholders. Income available to common shareholders $