Compute the book value per common share as of the end of the 2016 balance sheet date. [It is calculated as the common stockholders' equity amount, divided by the number of common shares outstanding] Compare it with the closing market price per common share as of the end of the 2016 balance sheet date. Why would the two numbers be different?

onsolidated Balance She (millions, except per share amounts) July 31, 2016 August 2, 2015 Current assets 253 647 995 198 2,093 2,347 2,344 1,205 Cash and cash equivalents 296 S 626 940 46 1,908 2,407 2,263 1,152 107 Accounts receivable, net Inventories Other current assets Total current assets Plant assets, net of depreciation Goodwill Other intangible assets, net of amortization Other assets (S34 and S0 attributable to variable interest entity) Total assets Current liabilities 7,837S 8,077 1,219 S 1,543 544 589 Short-term borrowings Payable to suppliers and others 604 100 Accrued liabilities Dividend payable Accrued income taxes Total current liabilities Long-term debt Deferred taxes Other liabilities Total liabilities Commitments and contingencies Campbell Soup Company shareholders' equity 2,555 2,314 396 1 ,039 6,304 2,806 2,539 505 850 6,700 Preferred stock; authorized 40 shares; none issued Capital stock, S.0375 par value; authorized 560 shares; issued 323 shares Additional paid-in capital Eamings retained in the business Capital stock in treasury, at cost Accumulated other comprehensive loss 12 354 1,927 (664) (104) 1,525 12 339 1,754 (556) (168) 1,381 Total Campbell Soup Company shareholders' equity Noncontrolling interests Total equity Total liabilities and equity See accompanying Notes to Consolidated Financial Statements. 1,533 7,837 S 1,377 8,077