The book value per share for smiles common


The stockholders' equity section of the balance sheet for Smile Corporation is shown below:

Paid-in capital:

Preferred stock, 7%, $50 par value, 10,000 shares authorized,

7,000 shares issued, redemption value $56 per share $350,000

Paid-in capital in excess of par value-preferred 50,000

Common stock, $10 par value, 50,000 shares authorized,

18,000 shares issued 180,000

Paid-in capital in excess of par value-common 20,000

Total paid-in capital $600,000

Retained earnings 300,000

Total paid-in capital $900,000

Assume there are 2 years' dividends in arrears on the preferred stock, including the current year. The book value per share for preferred stock is: (Must show work)

A) $57.00

B) $63.00

C) $60.50

D) $66.50

The book value per share for Smile's common stock is: (Must show work)

A) $27.83

B) $26.47

C) $25.50

D) $24.14

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Accounting Basics: The book value per share for smiles common
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