The Following Information Relates to Bonny Unlimited for the Past

The following information relates to Bonny Unlimited for the past two years. $\begin{array}{|l|l|l|}\hline \text { Account } & \text { Current year } & \text { Prior year } \\\hline \text { Net sales (all credit) } & \$ 250,000 & \$ 180,000 \\\hline \text { Cost of goods sold } & \$ 115,000 & \$ 110,000 \\\hline \text { Gross profit } & \$ 135,000 & \$ 70,000 \\\hline \text { Income from operations } & \$ 32,000 & \$ 30,000 \\\hline \text { Interest expense } & \$ 4,000 & \$ 7,000 \\\hline \text { Net income } & \$ 24,000 & \$ 18,000 \\\hline \text { Cash } & \$ 16000 & \$ 14000\\\hline \text { Accounts receivable, net } & \$ 20,000 & \$ 31,000 \\\hline \text { Inventory } & \$ 52,000 & \$ 44,000 \\\hline \text { Prepaid expenses } & \$ 2,000 & \$ 1,000 \\\hline \text { Total current assets } & \$ 90,000 & \$ 90,000 \\\hline \text { Total long-term assets } & \$ 100,000 & \$ 120,000 \\\hline \text { Total current liabilities } & \$ 60,000 & \$ 90,000 \\\hline \text { Total long-term liabilities } & \$ 22,000 & \$ 78,000\\\hline\text { Common stock, no par, } & \$ 40,000 & \$ 40,000 \\2,000 \text { shares, market value } \$ 90 \text { per share } & &\\\hline\text {Retained earnings}&\$68,000&\$2,000\\\hline\end{array}$
- What is the book value per share of common stock for the current year?

A) $21.00
B) $54.00
C) $90.00
D) $7.00