$\backslash$table$[[$Accounts payable,$1200000,790000],[$Income taxes payable,$220000,100000],[$Bonds payable,$1350000,1350000],[10\%$ Preferred stock, $$50$ par,$2000000,2000000],[$Common stock, $$10$ par,$2350000,1750000],[$Paid$-$in capital in excess of par,$1600000,1400000],[$Retained earnings,$5030000,3605000],[$Net credit sales,$12850000,],[$Cost of goods sold,$8450000,],[$Operating expenses,$2700000,],[$Net income,$1700000,]]$

Additional information: Depreciation included in cost of goods sold and operating expenses is $$1240000.$ On May $1,20$ shares of common stock were issued. The preferred stock is cumulative. The preferred dividends were not declared dur

The book value per share of common stock at $12/31/26$ is computed as follows:

$$8780000$$$235000.$

$$8980000$$$213000.$

$$8780000$$$213000.$

$$8745000$$$235000.$