Lisa Inc.'s balance sheet appears below: Lisa Inc. Statement of Financial Position December 31 (in thousands) Year 2 Year 1 Cash $ 27 $ 25 Marketable securities 15 14 Accounts receivable (net) 44 28 Inventories 59 48 Prepaid expenses 12 15 Total current assets 157 130 Land 155 122 Building (net) 80 90 Equipment (net) 147 147 Total long-term assets 382 359 Total assets $539 $489 Accounts payable $ 52 $ 33 Accrued interest 19 19 Short-term notes payable 28 11 Total current liabilities 99 63 Long-term notes payable 14 14 Bonds payable 17 17 Total long-term liabilities 31 31 Total liabilities 130 94 Preferred stock $(100 par value, 9%) 100 100 Common Stock $(10 par value) 160 160 Additional paid-in capital--common stock 80 80 Retained earnings 69 55 Total stockholders equity 409 395 Total liabilities & equity $539 $489 The company's sales for the year were $314 thousand, its cost of goods sold was $211 thousand, and its net income was $33 thousand. All sales were on credit. Preferred dividends for the year were $9 thousand. Lisa Inc.'s book value per share of common stock at December 31, Year 2, was closest to: A $18.18 B $25.56 C $19.31 D $12.00