Given is the Income Statement for the year ended December $31,20$XX$,$ Statement of Retained Earnings for the year ended December $31,20$XX and Comparative Balance Sheets for $20$XW and $20$XX of Maris Corporation:

Maris Corporation

Income Statement

Year Ended December $31,20$XX

Sales $$5,000,000$

Cost of goods sold $3,150,000$

Gross profits $1,850,000$

Selling and administrative expense $660,000$

Amortization expense $320,000$

Operating income $870,000$

Interest expense $55,000$

Earnings before taxes $815,000$

Taxes $420,000$

Earnings after taxes $395,000$

Preferred stock dividends $20,000$

Earnings available to common shareholders $$375,000$

Shares outstanding $187,500$

Earnings per share $$2\mathrm{.}00$

Statement of Retained Earnings

For the Year Ended December $31,20$XX

Retained earnings, balance, January $1,20$XX $$880,000$

Add: Earnings available to common shareholders, $20$XX $375,000$

Deduct: Cash dividends declared and paid in $20$XX $200,000$

Retained earnings, balance, December $31,20$XX $$1,055,000$

Comparative Balance Sheets

For $20$XX and $20$XW

December $31,20$XX December $31,20$XW

Assets

Current assets:

Cash $$120,000$ $$108,000$

Accounts receivable $($net$)470,000458,000$

Inventory $600,000572,000$

Prepaid expenses $19,00038,000$

Total current assets $1,209,0001,176,000$

Investments $($long$-$term securities$)100,000105,000$

Plant and equipment $2,400,0001,800,000$

Less: Accumulated amortization $1,080,000760,000$

Net plant and equipment $1,320,0001,040,000$

Total assets $$2,629,000$ $$2,321,000$

Liabilities and Shareholders$$ Equity

Current liabilities:

Accounts payable $$238,000$ $$157,000$

Notes payable $500,000500,000$

Accrued expenses $46,00064,000$

Total current liabilities $784,000721,000$

Long$-$term liabilities:

Bonds payable, $20$XY $170,000100,000$

Total liabilities $954,000821,000$

Shareholders$$ equity:

Preferred stock $120,000120,000$

Common stock $500,000500,000$

Retained earnings $1,055,000880,000$

Total shareholders$$ equity $1,675,0001,500,000$

Total liabilities and shareholders$$ equity $$2,629,000$ $$2,321,000$

Compute the book value per common share for $20$XW and $20$XX for the Maris Corporation. $($Round the final answers to $2$ decimal places.$)$

Book value

$20$XW $

$20$XX $