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Please show steps in detail. QS 12-18 Book value per share 106 Page 841 Invisible Marketing Ventures had 186,000 shares outstanding on January 1, 2020,

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QS 12-18 Book value per share 106 Page 841 Invisible Marketing Ventures had 186,000 shares outstanding on January 1, 2020, and issued an additional 24,000 shares during the year. The common shareholders' equity was $5,841,000 at the end of the year. Calculate the average number of shares outstanding and the book value per common share

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