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 Debit 260,000 Credit 235,000 25,000 b. 200,000 General Journal Cash Common stock, $25 Par Value Paid-In Capital in Excess of Par Value, Common Stock Organization Expenses Common Stock, $25 Par Value Paid-In Capital in Excess of Par Value, Common Stock Cash Accounts Receivable Building Notes Payable Common Stock, $25 Par Value Paid-In Capital in Excess of Par Value, Common Stock 127,000 73,000 C. 44,500 18,000 81,700 59,900 54,300 30,000 d. 144,000 Cash Common Stock, $25 Par Value Paid-In Capital in Excess of Par Value, Common Stock 77,000 67,000 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