Cullumber Corporation had the following information in its financial statements for the years ended $2025$ and $2026$ :

Cash dividends for the year $2026$

Net income for the year $2026$

Market price of stock, $12/31/25$

Market price of stock, $12/31/26$

Common stockholders' equity, $12/31/251586000$

Common stockholders' equity, $12/31/261980000$

Outstanding shares, $\frac{12}{31}\frac{?}{26},156000$

Preferred dividends for the year $2026,15000$

What is the book value per share for Cullumber Corporation for the year ended $\frac{12}{31}\frac{?}{2026}?$