Sweet Inc. began operations in January 2021 and reported the following results for each of its 3 years of operations. 2021$283,000 net loss 2022$36,000 net loss 2023$746,000 net income At December 31, 2023, Sweet Inc. share capital accounts were as follows. Share Capital-Preference, 9% cumulative, par value $100; authorized, issued, and outstanding 5,300 shares $530,000 Share Capital-Ordinary, par value $1.00; authorized 1,000,000 shares; issued and outstanding 758,000 shares $758,000 Sweet Inc. has never paid a cash or share dividend. There has been no change in the share capital accounts since Sweet began operations. The country law permits dividends only from retained earnings. (a) Compute the book value of the ordinary shares at December 31, 2023. (Round answers to 2 decimal places, e.g. 38.51.) Book value per share $ (b) Compute the book value of the ordinary shares at December 31,2023, assuming that the preference shares have a liquidating value of $107 per share. (Round answers to 2 decimal places, e.g. 38.51.) Book value per share $