PIOLO Corporation's stockholders' equity at December 31, 2022 was as follows: 6% noncumulative preference shares, 100 par (liquidation value 105 per share)- P1,000,000 Ordinary shares, 100 par- P3,000,000 Retained earnings- P950,000 Preferred dividends have been paid up to December 31, 2022. At December 31, 2022, PIOLO's book value per common share was?.