The owners of a GHG NetZero company wish to dispose of their entire investment in the company. The company has an issued share capital of $1m of $050 nominal value ordinary shares. The owners have made the following valuations of the company's assets and liabilities. Non-current assets (book value) $38m Current assets $18m Non-current liabilities $12m Current liabilities $10m The net realisable value of the non-current assets exceeds their book value by $4m. The current assets include $2m of accounts receivable which are thought to be irrecoverable. What is the minimum price per share which the owners should accept for the company? Question 7 options: 17 14 15 18 16