Sunrise Company reported the following shareholders' equity in December 31, 2019:

Preference share capital, 12% cumulative and fully

Participating P100 par, authorized 20,000 shares,

Issued 15,000 shares of which 1,000 shares are

In the treasury and the last dividend was in 20141,500,000

Treasury preference shares, at cost110,000

Subscribed preference share capital200,000

Subscription receivable - preference130,000

Ordinary share capital, par value P100,

Authorized 50,000 shares, issued 30,000 shares

Of which 1,000 shares are reacquired3,000,000

Treasury ordinary shares, at cost70,000

Subscribed ordinary share capital500,000

Subscription receivable - ordinary200,000

Share premium300,000

Retained earnings unappropriated968,000

Retained earnings appropriated680,000

Required:

Compute the book value per ordinary share and per preference share on December 31, 2019.