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P719 Book and liquidation value The balance sheet for Gallinas Industries is as follows.

Assets		Liabilities and stockholders equity
Cash	$ 40,000	Accounts payable	$100,000
Marketable securities	60,000	Notes payable	30,000
Accounts receivable	120,000	Accrued wages	30,000
Inventories	160,000	Total current liabilities	$160,000
Total current assets	$380,000	Long-term debt	$180,000
Land and buildings (net)	$150,000	Preferred stock	$ 80,000
Machinery and equipment	250,000	Common stock (10,000 shares)	260,000
Total fixed assets (net)	$400,000	Retained earnings	100,000
Total assets	$780,000	Total liabilities and stockholders equity	$780,000
Gallinas Industries Balance Sheet as of December 31

Additional information with respect to the firm is available:

1. Preferred stock can be liquidated at book value.

2. Accounts receivable and inventories can be liquidated at 90% of book value.

3. The firm has 10,000 shares of common stock outstanding.

4. All interest and dividends are currently paid up.

5. Land and buildings can be liquidated at 130% of book value.

6. Machinery and equipment can be liquidated at 70% of book value.

7. Cash and marketable securities can be liquidated at book value.

Given this information, answer the following:

A. What is Gallinas Industries book value per share?

B. What is its liquidation value per share?

C. Compare, contrast, and discuss the values found in parts a and b.