Additional information:

There are no preferred dividends in arrears, the balances in the Accounts Receivable and Inventory accounts are unchanged from January $1,2021,$ and there were no changes in the Bonds Payable, Preferred Stock, or Common Stock accounts during $2021.$ Assume that preferred dividends for the current year have not been declared.

At December $31,2021,$ the book value per share of common stock was

$$59\mathrm{.}55.$

$$60\mathrm{.}29.$

$$56\mathrm{.}56.$

$$59\mathrm{.}06.$

Please answer and I will cast a vote. Thanks!