What follows are the liabilities and shareholders' equity sections of the statements of financial position for Kao Corp. and Benningt Corp. Each has assets totalling $4.6 million, Kao Corp. Current liabilities $ 350,000 Long-term debt, 10% Common shares (80,000 shares issued) Retained earnings (Cash dividends. $210,000) 1.200,000 1,600,000 1,450,000 $ 4,600,000 Bennington Corp. $ Current liabilities 250,000 2.900.000 Common shares (145,000 shares issued) Retained earnings (Cash dividends, 5679428) 1.450.000 $4,600,000 For the year, each company has earned the same income before interest and tax. Kao Corp. Bennington Corp. Income before interest and taxes $ 1.200.000 $ 1,200,000 120,000 0 Interest expense 1,080,000 1,200,000 324,000 360,000 Income taxes (30%) Net income $ 756,000 $ 840,000 At year end, the market price of Kao's shares was $161 per share it was $86.90 for Bennington's. What is the book value per share for each company? (Round answers to 2 decimal places, eg. 52.75.) Kao Corp. Bennington Corp. $ $ Book value per share