At December 31, Splish Brothers Inc. has total stockholders' equity of $3,140,000. Included in this total are preferred stock $492,000 and paid-in capital in excess of par-preferred stock $51,600. There are 10,400 shares of $50 par value, 8% cumulative preferred stock outstanding. At year- end, 184,000 shares of common stock are outstanding. Compute the book value per share of common stock under each of the following assumptions. (Round answers to 2 decimal places, e.g. 15.25.)