i need help studying (18q)

Waterway Corporation began business by issuing 649600 shares of $5 par value common stock for $25 per share. During its first year, the corporation sustained a net loss of $62300. The year-end balance sheet would show Common stock of $3248000. Total paid-in capital of $16177700. Total paidin capital of $12992000. Common stock of $16240000