Ned Company reported the following information for its fiscal year: 
The preferred dividends listed above include the current year and prior accumulated dividends. What is the amount of net income available to common shareholders?
Definitions:
Obsessive-Compulsive Disorder
A mental health disorder characterized by recurring, unwanted thoughts (obsessions) and repetitive behaviors (compulsions).
Prefrontal Lobotomy
A surgical procedure involving the severing of connections in the brain's prefrontal lobe, historically used to treat mental illness.
Absolutist Thinking
A cognitive distortion where an individual sees situations in only black and white, without recognizing any middle ground.
Aaron Beck
A psychiatrist known for developing cognitive therapy, particularly for his work on cognitive behavioral therapy for depression.
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