Statement #$3$: The book value per share of Cold Goose$$s stock in Year $2$ was $$281\mathrm{.}26.$

This statement is$,$ because:

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

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.