Financial Statements for Harwich Company for the Most Recent Year

Multiple Choice

Financial statements for Harwich Company for the most recent year appear below: The balances in the Cash, Accounts Receivable, Inventory, Bonds Payable, Common Stock, and Additional Paid-In Capital accounts are unchanged from the beginning of the year. A $0.75 per share dividend was declared and paid during the year. On December 31, Harwich Company's common stock was trading at $24.00 per share.
-Harwich Company's book value per share at December 31 was closest to:

A) $7.00
B) $15.00
C) $24.00
D) $30.00