Landers Nursery and Garden Stores has current assets of $$306,000$ and fixed assets of $$224,000.$ Current liabilities are $$82,000$ long$-$term liabilities are $$176,000.$ There is $$40,000$ in preferred stock outstanding and the firm has issued $25,000$ shares of comm stock.

Compute book value $($net worth$)$ per share.

Note: Round your answer to $2$ decimal places.

Book value per share