Brave Company reported the following shareholders equity on December 31, 2022:

Preference share capital, 12% cumulative and fully participating P100 par, authorized 20,000 shares issued 15,000s of which 1,000 shares are in the treasury and the last dividend was in 2017.	1,500,000
Treasury preference shares, at cost	110,000
Subscribed preference share capital	200,000
Subscription receivable preference	130,000
Ordinary share capital, par value P100, authorized 50,000 shares, issued 30,000 shares of which 1,000 shares are reacquired	3,000,000
Treasury ordinary shares, at cost	70,000
Subscribed ordinary share capital	500,000
Subscription receivable ordinary	200,000
Share premium	300,000
Retained earnings unappropriated	968,000
Retained earnings appropriated	680,000

Questions:

1. What is the book value per preference share?

171.09

196.57

152.00

172.00

2. What is the book value per ordinary share?

124.43

133.41

112.44

124.00