Whispering Winds Limited reported profit of $455,676 for its November 30,2024 , year end. Cash dividends of $61,900 on the common shares and $63,900 on the noncumulative preferred shares were dectared and paid during the year. The following information is available regarding Whispering Winds's common shares: Dec. 1. 2023 The opening number of common shares was 55,600. Feb. 28, 2024 Sold 9.600 common shares for $230,400 cash May 31, 2024 Reacquired 4,800 common shares for $105,600 cash. Nov. 1. 2024 Issued 14,400 common shares in exchange for tand with a fair value of $270,000. (a) Calculate the profit available to common shareholders. Profit availabie to common shareholders $