UltF, you are correct in that I neglected to substract the approx. $4 billion for Preferred Shareholders. The amount for The Creditors, however, is already included in the -$1.4 Bill Negative WAMUQ Common Stock Holders’ Equity. Therefore, substracting $4 billion for Preferred Shareholders (not including dividends), leaves approx. $22.2 Billion for WAMUQ Common Shareholders divided by 1.7 billion of WAMUQ Common Shares = $13.06.
The CPA on our message board might want to check my numbers.