The following information is necessary to compute the net assets (stockholders' equity) and book value per share of common stock for Rothchild Corporation. 8% cumulative preferred stock, $100 par Common stock, $5 par, authorized 100,000 shares, issued 60,000 shares Additional paid-in capital Deficit (negative amount in retained earnings) Dividends in arrears on preferred stock, 1 full year $ 230,000 300,000 410,000 146,800 18,400 a. Compute the amount of net assets (stockholders' equity). b. Compute the book value per share of common stock. (Round your answer to 2 decimal places.) a. Amount of net assets b. Book value per share