Book value per share of common stock, and preferred dividends in arrearsThe balance sheet of Moe Taylor, Inc., reported the following:

Preferred stock, 7%, $30 par, 1,000 shares authorized, issued

 

and outstanding

$30,000

Common stock, no par value, 11,000 shares authorized,

 

5,600 shares issued

226,000

Retained earnings

80,000

Total stockholders’ equity

$336,000

Requirement

1. Compute the book value per share of Taylor’s preferred and common stock if three years’ preferred dividends (including dividends for the current year) are in arrears.