You are a shareholder evaluating a firm's performance over the previous year. Based on the following financial data, find the earnings available to common stockholders. Sales Revenue $10,000 Interest Expense $2,000 Accounts $5,000 Cost of Goods Sold $1,000 Receivable $2,500 Tax Rate 21% 1,000 EPS $2.50 Accounts Payable Shares of Preferred Stock Outstanding Total Operating Expense Preferred Stock $750 Dividends $250 $4,267.50 $4,937.50 $2,500 $4,687.50