Sunray Solar Ltd is a growing company with a hot new marketing plan. On January 1, 2020, it had 129.550 shares outstanding, and it issued an additional 46,400 shares during the year. The company reported $4,735,250 in common shareholders' equity in its annual report for 2020. The market value per share trading on the East West Stock Exchange was $42.00 on February 1 2021 Required: a. Calculate the book value per share for 2020. (Round the final answer to one decimal place.) Book value per share