Sperle Corporation has provided the following data concerning its stockholders' equity accounts: Year 2 Year1 Stockholders' equity $ 400,00e400,000 68,000 630,000 $1,114,000 $1,090,000 Common stock, $5 par value Additional paid-in capital Retained earnings 60,000 654,000 Total stockholders' equity Net income for Year 2 was $30,400. Dividends on common stock during Year 2 totaled $6,400. The market price of common stock at the end of Year 2 was $3.08 per share. The company's book value per share at the end of Year 2 is closest to: Multiple Choice $0.38 per share $818 per share $18.08 per share $13.93 per share