URGENT!!

Given below are comparative statements of financial position (balance sheets) and an income statement for Namekagon Corporation. - Namekagon Corporation Balance Sheets Year 2 December 31 Cash $ 15,600 Accounts receivable 46,800 Inventory 32,500 Equipment (net) 57,200 Total $ 152,100 January 1 $ 15,600 37,700 36,400 66,300 $ 156,000 28,600 3,900 14,300 72,800 36,400 $ 156,000 Accounts payable Dividends payable Long-term note payable Capital stock, $5 par Retained earnings 26,000 7,800 14,300 72,800 31,200 $ 152,100 Total Namekagon Corporation Income Statement For the year ended Year 2 Sales $ 228,800 Cost of goods sold 137,540 Gross profit on sales $ 91,260 Operating expenses 75,868 Operating income $ 15,392 Interest expense 9,100 Net income $ 6,292 Namekagon Corporation's book value per share for Year 2 is