A corporation reports the following year-end stockholders' equity: Contributed capital: Preferred stock, 8%, 100,000 shares authorized, 50,000 shares issued 5.2.500.000 Contributed capital in excess of par, Preferred 125,000 Common stock, $10 par, 500,000 shares Authorized, 400,000 shares issued 4,000,000 Contributed capital in excess of par, Common 1.200,000 Total contributed capital S.7.825.000 Retained earnings 10.775.000 Total stockholders' equity S18.600.000 Determine the following: (1) Par value for the preferred stock. (2) Book value per share for both preferred stock and common stock assuming a call price per share of $52 for preferred and no dividends in arrears