The following data are provided for Ivanhoe Corp.'s past two fiscal years: Cumulative preferred shares, $4, no par value, 4900 shares outstanding Common shares, no par, 24000 shares outstanding Retained earnings (post closing) Net income Dec 31, 2024 $198000 400000 481000 182000 Dec 31, 2023 $198000 315000 432000 Additional information: On May 1, 2024, 5800 common shares were issued. Although dividends had been declared regularly up to December 31, 2023, preferred dividends were NOT declared during 2024. The market price of the common shares was $100 at December 31, 2024. The book value per common share at December 31, 2024 is​