The following selected information relates to Candle Company for the past two years. Current year $237,250 $115,000 $122,250 $32,000 $2,000 $24,000 $22,000 $25,000 $56,000 $2,000 $107,000 $148,000 $62,000 $20,000 Prior year $180,000 $110,000 $70,000 $30,000 $7,000 $18,000 $14,000 $31,000 $44,000 $1,000 $90,000 $175,000 $90,000 $78,000 Account Net sales (all credit) Cost of goods sold Gross profit Income from operations Interest expense Net income Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Total long-term assets Total current liabilities Total long-term liabilities Common stock, no par 3500 shares, market value $96 per share Retained earnings $40,000 $57,000 $40,000 $133,000 What is the book value per share of common stock for the current year? O A. $49.43 $96.29 . $72.86 O D. $23.43