Sunray Solar Ltd. is a growing company with a hot new marketing plan. On January 1, 2020, it had 128,550 shares outstanding, and it issued an additional 45,400 shares during the year. The company reported $3,932,500 in common shareholders equity in its annual report for 2020. The market value per share trading on the East-West Stock Exchange was $37.00 on February 1, 2021. Required: a. Calculate the book value per share for 2020. (Round the final answer to one decimal place.) book value______