Golden Corp. had the following balances on December 31, 2020. Common Stock. $100 par (46,430 shares issued $4,500,000 and outstanding) Paid-in Capital in Excess of Par-Common Stock 480,000 Preferred 8% Stock, $80 par (25,000 shares issued 2,000,000 and outstanding) Paid-in Capital in Excess of Par-Preferred Stock 160,000 Retained Earnings 1,500,000 What is Golden's book value per share at the end of 2020? (Round to the nearest two decimal places X.XX)