*62. Information for Ramirez Corp. is given below: Ramirez Corp. Additional information: There are no preferred dividends in arrears, the balances in the Accounts Receivable and Inventory accounts are unchanged from January 1, 2021, and there were no changes in the Bonds Payable, Preferred Stock, or Common Stock accounts during 2021. Assume that preferred dividends for the current year have not been declared. At December 31, 2021, the book value per share of common stock was a. $55.66. b. $58.16. c. $59.40. d. $58.65. Ans: D, LO: 6, Bloom: AP, Difficult, Min: 4, AACSB: Analytic, AICPA BB: None, AICPA FN: Measurement, AICPA PC: Problem Solving, IMA: FSA, IFRS: None