Kinkaid Company 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.

Transaction	General Journal	Debit	Credit
a.	Cash	290,000
	Common Stock, $25 Par Value		245,000
	Paid-In Capital in Excess of Par Value, Common Stock		45,000
b.	Organization Expenses	170,000
	Common Stock, $25 Par Value		126,000
	Paid-In Capital in Excess of Par Value, Common Stock		44,000
c.	Cash	46,000
	Accounts Receivable	17,000
	Building	82,000
	Notes Payable		59,600
	Common Stock, $25 Par Value		55,400
	Paid-In Capital in Excess of Par Value, Common Stock		30,000
d.	Cash	150,000
	Common Stock, $25 Par Value		78,000
	Paid-In Capital in Excess of Par Value, Common Stock		72,000

Required:

1. How many shares of common stock are outstanding at year-end?
2. What is the total paid-in capital at year-end?