You are considering an investment in Roxie's Bed & Breakfast Corporation During the last year, the firm's income statement listed an addition to retained earnings of $10.20 million and common stock dividends of $3.10 million. Roxie's year-end balance sheet shows common stockholders' equity of $44.9 million with 19 million shares of common stock outstanding. The common stock's market price per share was $9.30.

What are Roxie's Bed & Breakfast's book value per share?