Blow Glass Corporation Has 100,000 Shares Outstanding, Each with a Par

Blow Glass Corporation has 100,000 shares outstanding, each with a par value of R2.50 per share.Blow Glass also has another 400,000 shares that are shelf registered.Blow Glass has retained earnings of R9,000,000 and additional paid-in capital of R1,000,000.What is Blow Glass's book value per share?

A) R90.00
B) R100.00
C) R27.50
D) R102.50
E) R92.50