Given below are comparative statements of financial position (balance sheets) and an income statement for Namekagon Corporation.

Namekagon Corporation
Balance Sheets Year 2
	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
Capital stock, $5 par	72,800	72,800
Retained earnings	31,200	36,400
Total	$ 152,100	$ 156,000
Namekagon 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 book value per share for Yr 2?

A. $10.58

B. $21.16

C. $7.32

D. $3.14