What is the book value per share of common stock, assuming no dividends and arrears?

Stockholders$$ equity:

Convertible $$10$ preferred stock, no par value, $1,000,000$ shares authorized, $250,000$ shares issued and outstanding, $$200$ per share liquidation preference $$50,000$

Common stock, $$3$ par value, $40,000,000$ shares authorized $9,600$

Additional paid$-$in capital $76,800$

Retained earnings $50,600$

Total stockholders$$ equity $$187,000$