The Holtzman Corporation has assets of $452,000, current liabilities of 93,000, and long-term liabilities of $137,000. There is $33,800 in perferred stock outstanding; 20,000 shares of common stock has been issued.

A. What is the book value per share?

B. If there is $30,900 in earnings available to common stockholders, and Holtzman's stock has a P/E of 20 times earnings per share. What is the current price of the stock?

C. What is the times ratio of market value per share to book value per share?