Shep Inc.'s Common Shares balance at December 31, 20x4 was $873467 (57577 common shares outstanding) The following transactions took place during the year 20x5. Feb. 15 Issued 18660 common shares for $114922 cash July 30 Retired 5539 common shares for $130920 cash Sept. 1 Declared a 2-for-1 stock split What is the Book Value per common share at the end of the year 20x5? Select one: O a. $12.96 O b. $6.06 O c. $12.13 O d. $6.48 Check