This is the par value per common share. The book value per share is calculated as the value of common stockholders' equity divided by the number of common shares outstanding.
This is the book value per common share as of December 31, 2009. the question asks for the book value per common share as of December 31, 2010.
The book value per share is calculated as the value of common stockholders' equity divided by the number of common shares outstanding. This is the value of common stockholders' equity divided by the number of common shares authorized.
The book value per share is calculated as the value of common stockholders' equity divided by the number of common shares outstanding. The common stockholder's equity has a value of $290,000 ($390,000 total stockholders' equity minus the $100,000 of preferred shares) and there were 15,000 shares outstanding. This gives a book value per share of $19.33.
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Assuming that there are no preferred stock dividends in arrears, Lisa Inc.'s book value per share of common stock at December 31, 2010 was