Cumulative preferred shares, $$5,$ no par value,

$4800$ shares outstanding

$$203000$

$$203000$

Common shares, no par, $24500$ shares outstanding

$400000$

$314000$

Retained earnings $($post closing$)$

$484000$

$427000$

Net income

$187000$

Additional information:

On May $1,2024,6800$ common shares were issued. Although dividends had been declared regularly up to December $31,2023,$ preferred dividends were NOT declared during $2024.$ The market price of the common shares was $$100$ at December $31,2024.$

 

 What is the book value per common share at December $31,202\mathrm{4?}$