need explanation

Inventory and prepaid expenses account for $30,000 of the current year's current assets Average inventory for the current year is $36.250 Averane net acrounts recolvahle for the current vear is $45000 Inventory and prepaid expenses account for $30,000 of the current year's current assets. Average inventory for the current year is $36,250. Average net accounts receivable for the current year is $45,000. There are 6,000 shares of common stock outstanding. Total dividends paid during the current year were $17,000. The market price per share of common stock is $20. What is the book value per share of common stock on the last day of the current year