A company reports the following stockholders' equity: Paid-in Capital: Common stock, $2 par, 5,000,000 shares authorized Paid-in capital in excess of par, Common stock ...... Total paid-in capital. Retained earnings. Total stockholders' equity $3,000,000 1,300,000 $4,300,000 1,400,000 $5,700,000 Compute the (1) number of common shares outstanding and (2) book value per common share.