Sheridan Corporation had the following information in its financial statements for the year ended 2025 and 2026: Common cash dividends for the year 2026 Net income for the year 2026 Market price of stock, 12/31/26 Common stockholders' equity, 12/31/25 Common stockholders' equity, 12/31/26 Outstanding shares, 12/31/26 Preferred dividends for the year 2026 $18400 125000 23 2210000 2710000 149400 28800 What is book value per share for Sheridan Corporation for the year ended 12/31/2026?

a) $17.95

b) $19.92

c) $18.14

d) $14.79