Your task is to analyze Puyol Corp.'s reorganization plan. Puyol Corp. has reported losses for the past three years and has finally decided to file for bankruptcy. You know that the company has preferred stock A that has a par value of $118.00, pays a dividend of $8 per share, and that there are 1, 400,000 shares of this class outstanding. Preferred stock B is callable at $165, has 70,000 shares outstanding, and pays a dividend of $11.50 per share. The company's common stock has a par value of $1.50 and has 7,000,000 shares outstanding. You have also collected the following data from the company's financial statements: Puyol's creditors have agreed to a voluntary reorganization plan with the following settlements: Each share of preferred stock A will be exchanged for one share of preferred stock C with a par value of $38.94 that pays a dividend of $3.20 per share, plus one 9% subordinated income debenture that carries a par value of $77.88. Preferred stock B that pays a dividend of $11.50 per share will be settled with cash at a call price of $165. Based on the information you have, calculate and fill in the values in the pro-forma financial statements of Puyol Corp. for the reorganization plan. Thus, income available for common stockholders will