- At December 31, the stockholders' equity of Magenta Company was as follow Common stock, $4 par value: 1,000,000 shares issued and 800,000 shares outstanding Additional paid-in capital Retained earnings Treasury stock, (75,000 shares) Total stockholders' equity The book value per share of common stock is (rounded): a. $4.00 b. $5.00 Total equity c. $5.75 d. $6.00 $3,200,000 800,000 1,000,000 (600.000) $4.000.000 4,000,000 3,200,000 shoses outstanding