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	Debit	Credit
a.	Cash	300,000
	Common Stock, $25 Par Value		235,000
	Paid-In Capital in Excess of Par Value, Common Stock		65,000
b.	Organization Expenses	190,000
	Common Stock, $25 Par Value		129,000
	Paid-In Capital in Excess of Par Value, Common Stock		61,000
c.	Cash	46,000
	Accounts Receivable	18,500
	Building	82,900
	Notes Payable		59,700
	Common Stock, $25 Par Value		57,700
	Paid-In Capital in Excess of Par Value, Common Stock		30,000
d.	Cash	146,000
	Common Stock, $25 Par Value		80,000
	Paid-In Capital in Excess of Par Value, Common Stock		66,000

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 $798,000?