question from mock exam afternoon, please, question, different

glamorous

On the afternoon part, question 83 does not use par value to compute book value and question 81 does use par value to compute book value. Can any please shed some light why the computations of book value are different? Thanks

orang3eph

both questions use par value

question 81: 4,000,000 shares, not dollars

question 83: 1,000,000 dollars, not shares