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 Cost of goods sold Gross profits Selling and administrative expense Amortization expense Operating income Interest expense Earnings before taxes Taxes $4,900,000 3,075,000 1,825,000 650,000 310,000 865,000 54,000 811,000 410,000 Earnings after taxes 401,000 Preferred stock dividends 20,000 Earnings available to common shareholders $381,000 Shares outstanding Earnings per share 152,400 $2.50 Statement of Retained Earnings For the Year Ended December 31, 20xx Retained earnings, balance, January 1, 20xx Add: Earnings available to common shareholders, 20XX Deduct: Cash dividends declared and paid in 20xx Retained earnings, balance, December 31, 28XX $880,000 381,000 200,000 $1,061,000 Comparative Balance Sheets For 20XX and 20XW Assets Current assets: Cash Accounts receivable (net) Inventory Prepaid expenses Total current assets: Investments (long-term securities) Plant and equipment Less: Accumulated amortization Net plant and equipment Total assets Liabilities and Shareholders' Equity Current liabilities: Accounts payable December 31, 20XX December 31, 20XW $120,000 $108,000 460,000 590,000 448,000 561,000 40,000 80,000 1,210,000 1,197,000 100,000 105,000 2,400,000 1,800,000 1,069,000 759,000 1,331,000 1,041,000 $2,641,000 $2,343,000 Notes payable Accrued expenses $255,000 500,000 45,000 $191,000 500,000 62,000 Total current liabilities Long-term liabilities: Bonds payable, 20XY Total liabilities Shareholders' equity: Preferred stock 800,000 753,000 170,000 100,000 970,000 853,000 110,000 110,000 Common stock Retained earnings 500,000 1,061,000 500,000 880,000 Total shareholders' equity 1,671,000 1,490,000 Total liabilities and shareholders' equity $2,641,000 $2,343,000 Accounts receivable (net) Inventory Prepaid expenses Total current assets Plant and equipment 460,000 590,000 448,000 561,000 40,000 80,000 1,210,000 1,197,000 Investments (long-term securities) 100,000 105,000 2,400,000 Less: Accumulated amortization 1,069,000 1,800,000 759,000 Net plant and equipment 1,331,000 1,041,000 $2,641,000 $2,343,000 Total assets Liabilities and Shareholders' Equity Current liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities Long-term liabilities: Bonds payable, 20XY Total liabilities Shareholders' equity: Preferred stock Common stock Retained earnings Total shareholders' equity Total liabilities and shareholders' equity $255,000 500,000 45,000 $191,000 500,000 62,000 800,000 753,000 170,000 100,000 970,000 853,000 110,000 110,000 500,000 500,000 1,061,000 880,000 1,671,000 1,490,000 $2,641,000 $2,343,000 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 $ $