The following is the stockholders' equity section of harbor co.'s balance sheet on december 31: common stock $10 par, 100,000 shares authorized, 50,000 shares issued of which 5,000 have been reacquired, and are held in treasury $ 450,000additional paid-in capital common stock 1,100,000retained earnings 800,000subtotal $2,350,000less treasury stock (150,000)total stockholders' equity $2,200,000harbor has insignificant amounts of convertible securities, stock warrants, and stock options. what is the book value per share of harbor's common stock?

Diversified semiconductors sells perishable electronic components. some must be shipped and stored in reusable protective containers. customers pay a deposit for each container received. the deposit is equal to the container’s cost. they receive a refund when the container is returned. during 2018, deposits collected on containers shipped were $856,000. deposits are forfeited if containers are not returned within 18 months. containers held by customers at january 1, 2018, represented deposits of $587,000. in 2018, $811,000 was refunded and deposits forfeited were $41,000. required: 1. prepare the appropriate journal entries for the deposits received and returned during 2018. 2. determine the liability for refundable deposits to be reported on the december 31, 2018, balance sheet.