*E11-23. Prepare an equity section. (LO 7, 9) The equity section of Atrio Ltd. showed the following: share premium 6,101, share capital-ordinary 925, share capital-preference 58, retained earnings 7,420, and treasury shares 2,828. (All amounts are in millions.) The preference shares have 577,740 shares authorized, with a par value of 100 and an annual 3.50 per share cumulative dividend preference. At December 31, 577,649 preference shares are issued and 546,024 shares are outstanding. There are 1.8 billion shares of 1 par value ordinary shares authorized, of which 924.6 million are issued and 844.8 million are outstanding at December 31. Instructions (a) Prepare the equity section, including disclosure of all relevant data. (b) Compute the book value per share of ordinary shares, assuming there are no preference dividends in arrears. (Round to two decimals.)