At fiscal year end, december 31, 2018, somerset corporation had total stockholders' equity of $3,800,000. on fy 2018 year end, somerset corporation had common stock account of $1,700,000 of $10 par value common stock and preferred stock account of $200,000 of $100 par value. there was no treasury stock. the preferred stock was noncumulative and had a call price of $105. use this information to determine the book value per share of common stock as of end of the fy 2018: (round your answer to the nearest penny.)