Given the following, prepare the book value per share for preferred and common stock:

Preferred Stock $97,000; 1,100 shares issued and outstanding.

Common Stock $164,000; 1,800 shares issued and outstanding.

Retained Earnings, $65,250.

Preferred Dividends in Arrears, $3,300.

Paid-in capital in excess of par: preferred, $7,400.

Paid-in capital in excess of par: common, $7,750.

Redemption value on preferred stock, $21.