A firm has the following accounts and financial data for 2014: 
The firm's earnings available to common shareholders for 2014 is ________.
Definitions:
Team Development
Team development is the process of enhancing the effectiveness of a team through various stages of growth, improving communication, cooperation, and skills among members.
Closed Group
A restricted social or professional circle where membership is limited, often requiring certain criteria or invitation for joining.
Complementary Competencies
Skills that enhance or complete one another, often bringing added value when combined in a team or individual.
Mutually Accountable
The concept where every member of a team or group is responsible to each other for their actions, decisions, and performance.
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