An analyst gathered the following information about a perpetual preferred stock and a common stock issued by the same company.
| Par value of preferred stock( per share) | $100 |
| Dividend rate for preferrde stock | 7% |
| Required rate of return on preferred stock | 12% |
| Last dividend paid or common stock( per share ) | $3.00 |
| Constant growth rate for common stock dividend | 5% |
| Required rate of return on common stock | 15% |
The values of a share of the company's preferred stock and common stock, respectively are closest to（ ）。
Value of preferred stock: $7.00/0.12=$58.33.
Value of common stock: $3.15/0.10=$31.50.