A. What information is communicated by the Book Value per Share?

B. Please calculate the Book Value per Share for the three fisical years.

The following selected financial data were taken from the 10-K of ABC Company: Selected Accounts Net Revenue Cost of Goods Sold Operating Expenses Interest Expenses Earnings Before Income Tax Provision for Income Tax Net Profit FY 2011 $ 1,002,100 $ 520,500 170,200 $ 14,620 $ 287,588 $ 116,473 $ 171,115 FY 2010 $ 980,500 $ 514,762 $ 167,665 $ 12,100 $ 277,113 $ 113,616 $ 163,497 FY 2009 $ 900,000 $ 477,000 $ 155,700 $ 11,250 $ 249,550 $ 105,560 $ 143,990 Financial Information Average Total Equity Paid Dividend on Preferred Stock Total Shareholders' Equity Average Total Assets Number of Outstanding Common Shares Average Long-Term Liabilities Preferred Stock Equity Market Value of Shares $ 190,400 $ 75,900 $ 2,545,000 $ 839,000 $ 45,000 $ 120,000 $ 95,000 125 $ 189,000 $ 85,800 $ 2,350,000 $ 770,000 $ 40,000 $ 112,000 $ 90,000 $ 98 $ 180,000 $ 84,300 $ 2,500,000 $ 765,000 $ 38,000 $ 101,000 $ 83,000 $ 89 A. What information is communicated by the Book Value per Share? (10%) Please calculate the Book Value per Share for the three fiscal years (5%)