The following information is available for Gordon Corporation: 
Instructions
Based on the preceding information, calculate the book value per share.
Definitions:
Upper Coupler Plate
A component of a trailer's hitch assembly that provides a surface for connecting the trailer to a towing vehicle.
High Hitch Condition
A towing scenario where the hitch point is higher than what is ideal, potentially causing the towed vehicle or trailer to tilt or behave unpredictably.
Lock Jaws
A mechanism or tool designed to firmly hold or secure an object in place, often used in the context of vises or clamping devices.
Kingpin
A central pivot in the steering mechanism of a vehicle, around which the steerable wheels pivot.
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