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At December 31, Blossom Company has total stockholders' equity of $3,300,000. Included in this total are preferred stock $488,000 and paid-in capital in excess of par-preferred stock $48,000. There are 11,300 shares of $50 par value, 8% cumulative preferred stock outstanding. At year-end, 192,000 shares of common stock are outstanding. Compute the book value per share of common stock under each of the following assumptions. (Round answers to 2 decimal places, es: 15.25 ) (a) There are no preferred dividends in arrears, and the preferred stock does not have a call price. (b) Preferred dividends are one year in arrears, and the preferred stock has a call price of $60 per share