This is Mars financial data:

Balance Sheet

December $31,$ Year $2$ and Year $1$

Assets Year $2$ Year $1$

Current assets:

Cash $ $225,000$ $ $160,000$

Accounts receivable, net $191,000180,000$

Inventory $96,000110,000$

Prepaid expenses $91,00080,000$

Total current assets $603,000530,000$

Plant and equipment, net $810,000840,000$

Total assets $ $1,413,000$ $ $1,370,000$

Liabilities and Stockholders' Equity

Current liabilities:

Accounts payable $ $226,000$ $ $190,000$

Accrued liabilities $66,00070,000$

Notes payable, short term $54,00050,000$

Total current liabilities $346,000310,000$

Bonds payable $170,000170,000$

Total liabilities $516,000480,000$

Stockholders$$ equity:

Common stock, $$5$ par value $250,000250,000$

Additional paid$-$in capital $70,00070,000$

Retained earnings $577,000570,000$

Total stockholders$$ equity $897,000890,000$

Total liabilities & stockholders$$ equity $ $1,413,000$ $ $1,370,000$

Income Statement

For the Year Ended December $31,$ Year $2$

Sales $($all on account$)$ $ $1,260,000$

Cost of goods sold $760,000$

Gross margin $500,000$

Operating expenses $473,429$

Net operating income $26,571$

Interest expense $13,000$

Net income before taxes $13,571$

Income taxes $(30\%)4,071$

Net income $ $9,500$

Dividends on common stock during Year $2$ totaled $$2,500.$ The market price of common stock at the end of Year $2$ was $$2\mathrm{.}01$ per share.

The company$$s book value per share at the end of Year $2$ is closest to:

Question $6$ options:

$$28\mathrm{.}26$ per share

$$0\mathrm{.}19$ per share

$$17\mathrm{.}94$ per share

$$11\mathrm{.}54$ per share