Kakayanin Co. began operations in January 2018, and reported the following results for each of its three years of operations. 2018 P300,000 net loss 2019 P 30,000 net loss 2020 23,950,000 net income At December 2020, the company's capital accounts were as follows: 5% cumulative preference share, par value P100; Authorized. 100,000 shares, issued and outstanding, 60,000 shares P5,000,000 Ordinary shores, par value Plo: authorized 1,000,000 shares: unissued share 200,000 P8,000,000 Kakayanin Co. has never paid a cash or stock dividend and there has been no change in the capital accounts since it began operations. Assume that the preference shares have a liquidation value of Prosper share What is the book value per share of the preference and citdinory sharoas of December 31, 20202