Kinkaid Co. is incorporated at the beginning of this year and engages in a number of transactions. The following journal entries impacted its stockholders equity during its first year of operations. General Journal Debit Credit a. Cash 280,000 Common Stock, $25 Par Value 225,000 Paid-In Capital in Excess of Par Value, Common Stock 55,000 b. Organization Expenses 190,000 Common Stock, $25 Par Value 126,000 Paid-In Capital in Excess of Par Value, Common Stock 64,000 c. Cash 45,500 Accounts Receivable 16,500 Building 82,100 Notes Payable 59,600 Common Stock, $25 Par Value 54,500 Paid-In Capital in Excess of Par Value, Common Stock 30,000 d. Cash 123,000 Common Stock, $25 Par Value 78,000 Paid-In Capital in Excess of Par Value, Common Stock 45,000 Required: 2. & 3. How many shares of common stock are outstanding at year-end? What is the total paid-in capital at year-end? 4. What is the book value per share of the common stock at year-end if total paid-in capital plus retained earnings equals $787,000