The shareholders' equity of NNN Company on December 3 1, 2014 follows: 10% Preference Share Capital, P 100 par P 500,000 Ordinary Share Capital, P60 par 3,000,000 Preference Share Premium 50,000 Ordinary Share Premium 250,000 Retained Earnings 300.000 Total Shareholders Equity P4,100,000 Preference shares are cumulative with dividends in an beginning of 201 0 and with a liquidation value of P120, What is the book value per share of preference share capital? P100 P180 P120 P170