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 300,000 Common Stock, $25 Par Value 245,000 Paid-In Capital in Excess of Par Value, Common Stock 55,000 b. Organization Expenses 200,000 Common Stock, $25 Par Value 126,000 Paid-In Capital in Excess of Par Value, Common Stock 74,000 c. Cash 45,500 Accounts Receivable 20,000 Building 82,800 Notes Payable 59,500 Common Stock, $25 Par Value 58,800 Paid-In Capital in Excess of Par Value, Common Stock 30,000 d. Cash 138,000 Common Stock, $25 Par Value 79,000 Paid-In Capital in Excess of Par Value, Common Stock 59,000 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? 5. What is the book value per share of the common stock at year-end if total paid-in capital plus retained earnings equals $784,000