Extract of the financial information of ACY THREE Limited ("ACY THREE) below: End of Year 2, $2,000; End of Year Cash 1, $2,700 End of Year 2, $3,000; End of Year 1, Net assets $2,000 Share capital - ordinary $1,000 End of Year 2, $1,000; End of Year 1, Retained earnings $1,000 End of Year 2, $2,000; End of Year 1, Question Par value is $2 per ordinary share for ACY THREE. Calculate the "book value per share" in Year 2 and in Year 1 respectively: Select one: A. Year 2: $2; Year 1: $1. B. Year 2: $3 ; Year 1: $2. C. Year 2: $6; Year 1: $4. D. Year 2: $4; Year 1: $2