QUESTION 11 Brown Fashions Inc.'s December 31, 2020 balance sheet showed total common equity of $4,050,000 and 140,000 shares of stock outstanding. During 2021, the firm had $450,000 of net income, and it paid out $100,000 as dividends. What was the book value per share at 12/31/21, assuming no common stock was either issued or retired during 2021? (Round your final answer to two decimal places.) O a. $23.89 b. $28.91 c. $33.00 Od. $31.43 e. $29.23