The Amos Corporation reported the following income statement and balance sheet amounts and additional information for the end of the current year.

End of current year

End of prior year

Net sales revenue(all credit)

$1,220,000

Cost of goods sold

$725,000

Gross profit

$495,000

Selling/general expenses

$280,000

Interest expense

$42,000

Net Income

$173,000

Current assets

$113,000

$82,000

Longterm

assets

$512,000

$440,000

Total assets

$625,000

$522,000

Current liabilities

$57,000

$52,000

Longterm

liabilities

$278,000

$245,000

Commonstockholders' equity

$290,000

$225,000

Total liabilities andstockholders' equity

$625,000

$522,000

Inventory and prepaid expenses account for$30,000 of the currentyear's current assets.

Average inventory for the current year is$36,250.

Average net accounts receivable for the current year is$45,000.

There are 31,000 shares of common stock outstanding.

Total dividends paid during the current year were$17,000.

The market price per share of common stock is$20.

What is the book value per share of common stock on the last day of the currentyear?

A.

$5.58

B.

$39.35

C.

$9.35

D.

$20.16