The Wendell Corporation reported the following income statement and balance sheet amounts and additional information for the end of the current year End of prior End of current year year Net sales revenue (all credit) $1,220,000 Cost of goods sold $725 000 Gross profit 5495.000 Selling general expenses $280,000 Interest expense $42.000 Net Income $173,000 Current assets Long-term assets Total assets Current liabilities Long-term liabilities Common stockholders' equity Total abilities and stockholders' equity $113,000 5512.000 5625.000 $57000 $275.000 3292000 $625,000 582 000 5440.000 5522.000 $52.000 5245.000 $225 000 3522.000 Inventory and prepaid expenses account for $30 000 of the current year's current assets Avaran inventor for the Chat ears 536 250 Total assets $625,000 $522,000 Current liabilities $57,000 $52,000 Long-term liabilities $276,000 $245,000 Common stockholders' equity $292,000 $225,000 Total liabilities and stockholders' equity $625,000 $522,000 Inventory and prepaid expenses account for $30 000 of the current year's current assets. Average inventory for the current year is $36.250 Average net accounts receivable for the current year is $45.000 There are 18,000 shares of common stock outstanding Total dividends paid during the current year were $17.000 The market price per share of common stock is $20 What is the book value per share of common stock on the last day of the current year? A. $9.61 B. $34.72 $16.22 $67.78