For the year ended December 31, 2021, Mixed Up Productions Inc. earned $10,000,000. Outstanding preferred shares included $2,000,000 in 4% cumulative preferred shares issued on January 1, 2019, and 30,000 $100 non-cumulative preferred shares issued on January 1, 2020, that are each entitled to dividends of $6 per annum. Dividends were neither declared nor paid on either class of the preferred shares in 2019 or 2020. 

The following are three independent situations: 

a. On December 15, 2021, Mixed Up declared and paid the $160,000 dividends in arrears on the 4% cumulative preferred shares. Mixed Up also declared and paid $180,000 dividends on the non-cumulative preferred shares. 

b. On December 15, 2021, Mixed Up declared and paid $140,000 of the dividends in arrears on the 4% cumulative preferred shares. 

c. On December 15, 2021, Mixed Up declared $150,000 dividends on the 4% cumulative preferred shares and $120,000 in dividends on the non-cumulative preferred shares, both payable on January 15, 2022.

Required:

For each of these three independent situations, determine the net income available to ordinary shareholders for the year ended December 31, 2021.