amarisk Inc. began operations in January 2021 and reported the following results for each of its 3 years of operations.

2021		$249,000 net loss		2022		$42,000 net loss		2023		$743,000 net income

At December 31, 2023, Tamarisk Inc. share capital accounts were as follows.

Share CapitalPreference, 8% cumulative, par value $100;
authorized, issued, and outstanding 5,300 shares		$530,000
Share CapitalOrdinary, par value $1.00; authorized
1,000,000 shares; issued and outstanding 780,000 shares		$780,000

Tamarisk Inc. has never paid a cash or share dividend. There has been no change in the share capital accounts since Tamarisk began operations. The country law permits dividends only from retained earnings. (a) Compute the book value of the ordinary shares at December 31, 2023. (Round answers to 2 decimal places, e.g. 38.51.)

Book value per share

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(b) Compute the book value of the ordinary shares at December 31, 2023, assuming that the preference shares have a liquidating value of $105 per share. (Round answers to 2 decimal places, e.g. 38.51.)

Book value per share

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