An earning of business which is available for free distribution to all stockholders and creditors is classified as

free cash flows
free distribution
available income
cash income

The correct answer is: C. available income

Available income is the amount of income that a company has left over after it has paid its expenses. It is also known as net income or earnings after tax. Available income can be distributed to shareholders in the form of dividends, or it can be used to reinvest in the company.

Free cash flow is the amount of cash that a company has available after it has paid its expenses and made capital expenditures. Free cash flow can be used to pay down debt, invest in new projects, or return capital to shareholders.

Free distribution is the act of distributing something for free. In the context of business, free distribution can refer to the act of giving away products or services for free.

Cash income is the amount of cash that a company receives from its operations. Cash income can be used to pay expenses, invest in new projects, or return capital to shareholders.

In conclusion, the correct answer is: C. available income. Available income is the amount of income that a company has left over after it has paid its expenses. It is also known as net income or earnings after tax. Available income can be distributed to shareholders in the form of dividends, or it can be used to reinvest in the company.