Kinkaid Co. is incorporated at the beginning of this year and engages in a number of transactions. The following journal entries impacted its stockholders equity during its first year of operations. General Journal Debit Credit a. Cash 280,000 Common Stock, $25 Par Value 250,000 Paid-In Capital in Excess of Par Value, Common Stock 30,000 b. Organization Expenses 190,000 Common Stock, $25 Par Value 128,000 Paid-In Capital in Excess of Par Value, Common Stock 62,000 c. Cash 45,000 Accounts Receivable 17,000 Building 81,600 Notes Payable 59,500 Common Stock, $25 Par Value 54,100 Paid-In Capital in Excess of Par Value, Common Stock 30,000 d. Cash 142,000 Common Stock, $25 Par Value 80,000 Paid-In Capital in Excess of Par Value, Common Stock 62,000 2. How many shares of common stock are outstanding at year-end? 3. What is the amount of minimum legal capital (based on par value) at year-end? 4. What is the total paid-in capital at year-end? What is the book value per share of the common stock at year-end if total paid-in capital plus retained earnings equals $791,000? Book Value per Common Share Choose Numerator: / Choose Denominator: = Book Value per Common Share / = Book value per common share / =