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. Debi 280,000 General Journal redit a. Cash Common Stock, $25 Par Value Paid-In Capital in Excess of Par Value, Common Stock 230,000 50,000 b. Organization Expenses 170,000 Common Stock, $25 Par Value Paid-In Capital in Excess of Par Value, Common Stock 125,000 45,000 c. Cash Accounts Receivable Building 44,000 18,500 82,400 Notes Payable Common Stock, $25 Par Value Paid-In Capital in Excess of Par Value, Common Stock 59,800 55,100 30,000 d. Cash 141,000 Common Stock, $25 Par Value Paid-In Capital in Excess of Par Value, Common Stock 80,000 61,000 Required: 2. How many shares of common stock are outstanding at year-end? Number of outstanding shar