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 270,000 Credit Common Stock, $25 Par Value Paid-In Capital in Excess of Par Value, Common Stock 245,000 25.000 b. Organization Expenses 170,000 Common Stock, $25 Par Value Paid-In Capital in Excess of Par Value, Common Stock 127,000 43,000 C. Cash 46,000 Accounts Receivable 18,500 Building 82,500 Notes Payable 59,600 Common Stock, $25 Par Value 57,400 Paid-In Capital in Excess of Par Value, Common Stock 30,000 d. Cash 137,000 Common Stock, $25 Par Value Paid-In Capital in Excess of Par Value, Common Stock 75,000 62,000 Required: 2. How many shares of common stock are outstanding at year-end? 3. What is the total paid-in capital at year-end? 4. What is the book value per share of the common stock at year-end if total paid-in capital plus retained earnings equals $783,000?