Statement #$3$: The book value per share of Blue Hamster's stock in Year $2$ was $$375\mathrm{.}00.$

This statement is

$.,$ because:

The per$-$share book value is calculated by dividing the company's total assets by the number of outstanding shares of common stock

The per$-$share book value is calculated by dividing the company's total debt by the number of outstanding shares of common stock

The per$-$share book value is calctiated by dividing the company's total common equity by the number of outstanding shares of common

stock