The following data are provided: < December 31, < 2019 2018 < 10% Cumulative preference shares, 50 par 100,000 100,000 Ordinary shares $10 par 120,000 90,000 < Share premium-ordinary 80,000 65,000 < / Retained earnings (includes current year net income) Net income 240,000 215,000 < 90,000 Additional information: < On May 1, 2019, 3,000 ordinary shares were issued. The preference dividends were not declared during 2019. The market price of the ordinary shares was 50 at December 31, 2019. < < 131. The return on ordinary share equity for 2019 is < < 132. a. 90 400. < b. 90 440. < c. 80400. < d. 80 440. < The book value per share at 12/31/19 is < a. 43012. < b. 200 12. < c. 33012. < d. 44011