Refer to Exhibit 3.1. What is the firm's book value per share? O $68.40 O $64.98 O $72.00 $61.73 0 $75.60 Exhibit 3.1: The following is the balance sheet and income statement for John Harper Inc. for 20X9 Balance Sheet (Millions of $) Assets 2012 Cash and securities $ 1,554.0 Accounts receivable 9,660.0 Inventories 13.440.0 Total current assets $24,654.0 Net plant and equipment 17.346.0 Total assets $42.000.0 Liabilities and Equity Accounts payable $ 7.980.0 Notes payable 5.880.0 Accruals 4.620.0 Total current liabilities $18.480.0 Long-term bonds 10.920,0 Total debt $29.400.0 Common stock 3,360.0 Retained earnings 9.240.0 Total common equity $12.600.0 Total liabilities and equity $42.000.0 Income Statement (Millions of S) 2012 Net sales $58,800.0 Operating costs except depreciation $54,978.0 Depreciation S 1.0290 Earnings before interest and taxes (EBIT) $ 2.793.0 Less interest - 1.050.0 Earnings before taxes (EBT) $ 1.743.0 Taxes S610.1 Net Income $ 1.133.0 Other data: Number of common Shares outstanding (Millions) 175.00 Common dividends $ 509.83 Interest rate on Notes payable & Long-Term bonds 6.25% Federal plus state income (corporate) tax rate 35 Year-end stock price $77-69