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 Year Ended December 31, 20XX
Sales	$5,600,000
Cost of goods sold	3,800,000
Gross profits	1,800,000
Selling and administrative expense	720,000
Amortization expense	240,000
Operating income	840,000
Interest expense	51,000
Earnings before taxes	789,000
Taxes	480,000
Earnings after taxes	309,000
Preferred stock dividends	25,000
Earnings available to common shareholders	$284,000
Shares outstanding	142,000
Earnings per share	$2.00

Statement of Retained Earnings For the Year Ended December 31, 20XX
Retained earnings, balance, January 1, 20XX	$900,000
Add: Earnings available to common shareholders, 20XX	284,000
Deduct: Cash dividends declared and paid in 20XX	150,000
Retained earnings, balance, December 31, 20XX	$1,034,000

Comparative Balance Sheets For 20XX and 20XW
	December 31, 20XX	December 31, 20XW
Assets
Current assets:
Cash		$120,000			$103,000
Accounts receivable (net)		530,000			518,000
Inventory		500,000			477,000
Prepaid expenses		25,000			50,000
Total current assets		1,175,000			1,148,000
Investments (long-term securities)		120,000			125,000
Plant and equipment	2,600,000			2,000,000
Less: Accumulated amortization	1,006,000			766,000
Net plant and equipment		1,594,000			1,234,000
Total assets		$2,889,000			$2,507,000
Liabilities and Shareholders Equity
Current liabilities:
Accounts payable		$493,000			$305,000
Notes payable		500,000			500,000
Accrued expenses		52,000			72,000
Total current liabilities		1,045,000			877,000
Long-term liabilities:
Bonds payable, 20XY		180,000			100,000
Total liabilities		1,225,000			977,000
Shareholders equity:
Preferred stock		130,000			130,000
Common stock		500,000			500,000
Retained earnings		1,034,000			900,000
Total shareholders equity		1,664,000			1,530,000
Total liabilities and shareholders equity		$2,889,000			$2,507,000

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

	Book value
20XW	$
20XX	$