11-1A Oxygen 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. a. Cash. 150,000 Common Stock, $25 Par Value.. 125,000 Par Value, Common Stock 25,000 b. Organization Expenses.. 75,000 Common Stock, $25 Par Value. 62,500 Par Value, Common Stock. 12,500 c. Cash.. 21,500 Accounts Receivable. 7,500 Building.. 30,000 Notes Payable 19,000 Common Stock, $25 Par Value.. 25,000 Paid-In Capital in Excess of Par Value, Common Stock 15,000 d. Cash 60,000 Common Stock, $25 Par Value. 37,500 Paid-In Capital in Excess of Par-Value, Common Stock 22,500 REQUIRED 1. Explain the transaction(s) underlying each journal entry (a) through (d). 2. How many shares of common stock are outstanding at year-end? 3. What is the amount of minimum legal capital (based on par value) at year-end? 4. What is the total paid-in capital at year-end? 5. What is the book value per share of the common stock at year-end if total paid-in capital plus retained earnings equals $347,500