How Is the Book Value Per Share Calculated

How is the book value per share calculated?

A) Book value per share = Common equity ÷ Total number of shares outstanding
B) Book value per share = Total shares issued × Per share par value
C) Book value per share = Current assets - Current liabilities
D) Book value per share = Total assets ÷ Total number of shares outstanding
E) Book value per share = Earnings available to common stockholders ÷ Total number of shares outstanding

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