a company reports the following stockholders' equity:

Paid in capital

commonstock, $10 par, 500,000 shares authorized = 3,000,000

paid in capital in excess of par, commonstock = 1,300,000

total paid in capital =4,300,000

retained earnings = 1,400,000

total stockholders equity = 5,700,000

compute the:

1. Number of common shares outstanding =

2. book value per common share =