Given is the Income Statement for the year ended December $31,20$XX$,$ Statement of Retained Earnings for the year ended December $31,20$XX and Comparative Balance Sheets for $20$XW and $20$XX of Maris Corporation:

Maris Corporation

Income Statement

Year Ended December $31,20$XX

Sales $$5,300,000$

Cost of goods sold $3,575,000$

Gross profits $1,725,000$

Selling and administrative expense $690,000$

Amortization expense $210,000$

Operating income $825,000$

Interest expense $58,000$

Earnings before taxes $767,000$

Taxes $450,000$

Earnings after taxes $317,000$

Preferred stock dividends $25,000$

Earnings available to common shareholders $$292,000$

Shares outstanding $146,000$

Earnings per share $$2\mathrm{.}00$

Statement of Retained Earnings

For the Year Ended December $31,20$XX

Retained earnings, balance, January $1,20$XX $$900,000$

Add: Earnings available to common shareholders, $20$XX $292,000$

Deduct: Cash dividends declared and paid in $20$XX $150,000$

Retained earnings, balance, December $31,20$XX $$1,042,000$

Comparative Balance Sheets

For $20$XX and $20$XW

December $31,20$XX December $31,20$XW

Assets

Current assets:

Cash $$120,000$ $$108,000$

Accounts receivable $($net$)500,000488,000$

Inventory $630,000604,000$

Prepaid expenses $22,00044,000$

Total current assets $1,272,0001,244,000$

Investments $($long$-$term securities$)120,000125,000$

Plant and equipment $2,400,0001,800,000$

Less: Accumulated amortization $973,000763,000$

Net plant and equipment $1,427,0001,037,000$

Total assets $$2,819,000$ $$2,406,000$

Liabilities and Shareholders$$ Equity

Current liabilities:

Accounts payable $$438,000$ $$220,000$

Notes payable $500,000500,000$

Accrued expenses $49,00066,000$

Total current liabilities $987,000786,000$

Long$-$term liabilities:

Bonds payable, $20$XY $170,000100,000$

Total liabilities $1,157,000886,000$

Shareholders$$ equity:

Preferred stock $120,000120,000$

Common stock $500,000500,000$

Retained earnings $1,042,000900,000$

Total shareholders$$ equity $1,662,0001,520,000$

Total liabilities and shareholders$$ equity $$2,819,000$ $$2,406,000$

Compute the book value per common share for $20$XW and $20$XX for the Maris Corporation. $($Round the final answers to $2$ decimal places.$)$

Book value

$20$XW $

$20$XX $