At fiscal year end, December 31, 2018, Somerset Corporation had total stockholders' equity of $3,100,000. On FY 2018 year end, Somerset Corporation had Common Stock account of $1,400,000 of $10 par value common stock and Preferred Stock account of $150,000 of $100 par value.There was no treasury stock. The preferred stock was noncumulative and had a call price of $104.Use this information to determine the book value per share of Common Stock as of end of the FY 2018: (Round your answer to the nearest penny.)