ABC Corporation began operations in January 2018 and reported the following results for each of its 3 years of operations.

• 2018: P260,000 net loss
• 2019: P40,000 net loss
• 2020: P400,000 net loss

At December 31, 2020, ABC share capital accounts were as follows.

6% Preference share capital, P100 par, 5,000 shares	P500,000
Ordinary share capital, P1 par, 750,000 shares	750,000
Share premium - preference	100,000
Share premium - ordinary	250,000

ABC. has never paid a cash or share dividend.

There has been no change in the share capital accounts since ABC began operations.

The preference shares have a liquidating value of P106 per share.

Based on the information above, answer the following:

• Compute the book value per share of preference capital assuming that the preference shares are noncumulative.
• Compute the book value per share of ordinary capital assuming that the preference shares are noncumulative.
• Compute the book value per share of preference capital assuming that the preference shares are cumulative.
• Compute the book value per share of ordinary capital assuming that the preference shares are cumulative.