A company reports the following stockholders' equity:

Paid-in Capital: Common stock, $10 par, 500,000 shares authorized ..$3,000,000

Paid-in capital in excess of par, Common stock 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 and (2) book value per common share.