Problem 14-12 Book Value versus Market Value [L03] Dinklage Corp. has 5 million shares of common stock outstanding. The current share price is $77, and the book value per share is S8. The company also has two bond issues outstanding. The first bond issue has a face value of S60 million, a coupon of 6 percent, and sells for 97 percent of par. The second issue has a face value of $30 million, a coupon of 7 percent, and sells for 105 percent of par. The first issue matures in 21 years, the second in 4 years