Sperle Corporation has provided the following data concerning its stockholders' equity accounts: Year 2Year 1Stockholders' equity:        Common stock, $5 par value$400,000 $400,000   Additional paid-in capital 60,000  60,000   Retained earnings 654,000  630,000 Total stockholders' equity$ 1,114,000 $ 1,090,000 Net income for Year 2 was $30,400. Dividends on common stock during Year 2 totaled $6,400. The market price of common stock at the end of Year 2 was $3.08 per share.The company's book value per share at the end of Year 2 is closest to:

A. $8.18 per share
B. $18.08 per share
C. $13.93 per share
D. $0.38 per share


Answer: C

Business

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