The following stockholders' equity accounts arranged alphabetically are in the ledger of Swifty Corporation at December $31,2022.$ Compute the book value per share of the common stock, assuming the preferred stock has a call price of $$114$ per share. $($Round answer to $2$ decimal places, e$.$g$.$

$10\mathrm{.}50.)$

Book value per share of the common stock

$