Olympic Corporation has $75,000$ shares of $$1$ par value stock outstanding. The largest single stockholder is Lou Cheng, who owns $6,000$ shares. On December $31,$ the total assets of the company amount to $$4,360,000$ and total liabilities to $$2,230,000.$ On that date, the board of directors declared a $10\%$ stock dividend.

Required:

Compute the following.

Note: Round your answers to the nearest to two decimal place.

$($A$)$ Book value per share before the stock dividend

$($B$)$ Book value per share after the stock dividend