Kinkaid Co. was incorporated at the beginning of this year and had a number of transactions. The following journal entries impacted its stockholders' equity during its first year of operations. General Journal a. Cash Debit 300,000 Credit Common Stock, $25 Par Value 240,000 Paid-In Capital in Excess of Par Value, Common Stock 60,000 b. Organization Expenses 200,000 Common Stock, $25 Par Value Paid-In Capital in Excess of Par Value, Common Stock 129,000 71,000 c. Cash 43,500 Accounts Receivable 17,500 Building 82,200 Notes Payable 59,700 Common Stock, $25 Par Value 53,500 Paid-In Capital in Excess of Par Value, Common Stock 30,000 d. Cash 124,000 Common Stock, $25 Par Value 77,000 Paid-In Capital in Excess of Par Value, Common Stock 47,000 Required: 2. How many shares of common stock are outstanding at year-end? 3. What is the total paid-in capital at year-end? 2. Number of outstanding shares. 3. Total paid-in capital At September 30, the end of Beijing Company's third quarter, the following stockholders' equity accounts are reported. Common stock, $12 par value Paid-in capital in excess of par value, common stock Retained earnings $420,000 100,000 380,000 In the fourth quarter, the following entries related to its equity are recorded. Date General Journal Debit Credit Oct. 2 Retained Earnings 70,000 Common Dividend Payable 70,000 Oct. 25 Common Dividend Payable 70,000 Cash 70,000 Oct. 31 Retained Earnings 75,000 Common Stock Dividend Distributable 36,000 Paid-In Capital in Excess of Par Value, Common Stock 39,000 Nov. 5 Common Stock Dividend Distributable 36,000 Common Stock, $12 Par Value 36,000 Dec. 1 Memo-Change the title of the common stock account to reflect the new par value of $4. Dec. 31 Income Summary 290,000 Retained Earnings 290,000 Required: 2. Complete the following table showing the equity account balances at each indicated date. Sep. 30 Beg. Bal. Oct. 2 Oct. 25 Oct. 31 Nov. 5 Dec. 1 Dec. 31 $ 420,000 Common stock Common stock dividend distributable Paid-in capital in excess of par, common stock $ 100,000 Retained earnings $ 380,000 Total equity S 900,000