Younger Company Has Outstanding Both Ordinary Shares and Nonparticipating, Non-Cumulative

Younger Company has outstanding both ordinary shares and nonparticipating, non-cumulative preference shares.The liquidation value of the preference shares is equal to its par value.The book value per share of the ordinary shares is unaffected by

A) the declaration of a share dividend on preference payable in preference shares when the market price of the preference is equal to its par value.
B) the declaration of a share dividend on ordinary shares payable in ordinary shares when the market price of the ordinary shares is equal to its par value.
C) the payment of a previously declared cash dividend on the ordinary shares.
D) a 2-for-1 split of the ordinary shares.