Given below are comparative statements of financial position (balance sheets) and an income statement for Agon Corporation. Agon Corporation Balance Sheets - Year 2 Accounts December 31 January 1 Cash $ 15,600 $ 15,600 Accounts receivable 46,800 37,700 Inventory 32,500 36,400 Equipment (net) 57,200 66,300 Total $ 152,100 $ 156,000 Accounts payable 26,000 28,600 Dividends payable 7,800 3,900 Long-term note payable 14,300 14,300 Common stock, $5 par 72,800 72,800 Retained earnings 31,200 36,400 Total $ 152,100 $ 156,000 Agon Corporation Income Statement For the year ended Year 2 Sales $ 228,800 Cost of goods sold 137,540 Gross profit on sales $ 91,260 Operating expenses 75,868 Operating income $ 15,392 Interest expense 9,100 Net income $ 6,292.

What is the company's book value per share for Year 2?