- 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 $3,200,000 Additional paid-in capital 800,000 Retained earnings 1,000,000 Treasury stock, (75,000 shares) (600.000) Total stockholders' equity $4.000.000 The book value per share of common stock is (rounded): a. $4.00 b. $5.00 c. $5.75 d. $6.00