Compute the Book Values Per Share for (A)preferred and (B)common

Compute the book values per share for (a)preferred and (b)common stock for Klemperer Corporation,whose stockholders' equity as of December 31,20xx,was as follows.
$\begin{array}{|lr|}\hline\begin{array}{c}\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\text { Stockholders' Equity }\\\end{array}\\ \text {Contributed capital}\\ \text {Preferred stock-6 percent cumulative, \( \$ 100 \) par value, }\\ \text {40,000 shares issued and outstanding ( 1 year's dividends }\\ \text {in arrears), callable at 110}&\$4,000,000\\ \text {Common stock- \( \$ 5 \) par value, \( 4,000,000 \) shares authorized,}\\3,200,000 \text { shares issued and outstanding } & 16,000,000 \\\text { Additional paid-in capital, common } & 8,400,000 \\\text { Total contributed capital } & \$ 28,400,000 \\\text { Retained earnings } & 3,600,000 \\\text { Total stockholders' equity } & \$ 32,000,000 \\\hline\end{array}$