Abnormal Earnings Approach to Valuation At 12/30/2020. an analyst developed XYZ's EPS forecasts for the next 3 forecast horizon years. She wants to estimate an intrinsic common share value of XYZ by using the abnormal carings valuation model. The firm does not expect to pay a dividend in the foreseeable future. Its cost of equity capital is estimated to be 8%. Round vour answers to two decimal places. Beginning BVPS Forecasted EPS PV factor of S1 at 8% 2021 $20 S2 0 926 2022 52.3 0.857 Note: BVPS Book value of common stockholders equity per share EPS = Earnings per share 2023 52.5 0.794