The previous year's balance sheet for Brown's Produce showed total common equity of $4,050,000 and 200,000 shares of stock outstanding. During the year, the firm had $450,000 of net income, and it paid out $100,000 as dividends. What was the book value per share at the end of the year, assuming no common stock was either issued or retired during 2016? Your answer should be between 16.42 and 37.15, rounded to 2 decimal places, with no special characters