At fiscal year end, December 31, 2018, Somerset Corporation had total stockholders' equity of $4,000,000. On FY 2018 year end, Somerset Corporation had Common Stock account of $1,000,000 of $10 par value common stock and Preferred Stock account of $250,000 of $100 par value stock.  There was no treasury stock. The preferred stock was noncumulative and non-callable.  Use this information to determine the book value per share of Common Stock as of end of the FY 2018.