问答题3. Use the following information to calculate the net income available to ordinary shareholders : Net income 1,000,000 Dividends on cumulative preferred shares 40,000 Dividends on non-cumulative preferred shares 100,000 Dividends declared in 2017: - Common shares - Cumulative preferred shares - Non-cumulative preferred shares 50,000 80,000 100,000 Dividends paid in 2017: - Common shares - Cumulative preferred shares - Non-cumulative preferred shares 30,000 50,000 0 A $820,000 B $860,000 C $950,000 D $960,000