Given is the Income Statement for the year ended December 31, 20XX, Statement of Retained Earnings for the year ended December 31, 20XX and Comparative Balance Sheets for 20XW and 20XX of Maris Corporation: Maris Corporation Income Statement Gross profits Selling and administrative expense Amortization expense Operating income Interest expense Earnings before taxes Taxes Earnings after taxes Year Ended December 31, 20XX Sales $4,700,000 Cost of goods sold 2,925,000 1,775,000 630,000 290,000 855,000 52,000 803,000 390,000 413,000 Preferred stock dividends 50,000 Earnings available to common shareholders $363,000 Shares outstanding 226,875 Earnings per share $1.60 Statement of Retained Earnings For the Year Ended December 31, 20XX Retained earnings, balance, January 1, 20XX Add: Earnings available to common shareholders, 26XX Deduct: Cash dividends declared and paid in 20XX Retained earnings, balance, December 31, 20XX $880,000 363,000 200,000 $1,043,000 Comparative Balance Sheets For 20XX and 20XW Help Save & Exit Submit Assets Current assets: Cash Accounts receivable (net) Inventory Prepaid expenses Total current assets December 31, 20XX December 31, 20XW $120,000 $108,000 630,000 618,000 570,000 551,000 38,000 76,000 1,358,000 1,353,000 Investments (long-term securities) 100,000 105,000 Plant and equipment Less: Accumulated amortization 2,400,000 1,047,000 1,800,000 757,000 Net plant and equipment Total assets Liabilities and Shareholders' Equity Current liabilities: Accounts payable 1,353,000 1,043,000 $2,811,000 $2,501,000 Notes payable Accrued expenses Total current liabilities Long-term liabilities: Bonds payable, 20XY Total liabilities $455,000 $341,000 500,000 500,000 43,000 70,000 998,000 911,000 160,000 100,000 1.158.000 1.011.000 Total liabilities Shareholders' equity: Preferred stock Common stock Retained earnings Total shareholders' equity Total liabilities and shareholders' equity 1,158,000 1,011,000 110,000 110,000 500,000 500,000 1,043,000 880,000 1,653,000 1,490,000 $2,811,000 $2,501,000 Compute the book value per common share for 20XW and 20XX for the Maris Corporation. (Round the final answers to 2 decimal places.) Compute the book value per common share for 20XW and 20XX for the Maris Corporation. (Round the final answers to 2 decimal places.). 20XW 20xx Book value 19 19