Simple Corporation has the following assets, liabilities, and equity accounts: Cash Book value $4,200 $7,800 Market value $4,200 $7,600 Accounts receivable Inventory Equipment $22,000 $190,000 $28,000 $172,200 $12,000 $140,000 $12,000 $140,000 Accounts payable Notes payable Common stock, 4,000 shares issued and outstanding Retained earnings $25,000 $47,000 What is the book value of a share of Simple stock