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	190,000
	Common Stock, $25 Par Value		126,000
	Paid-In Capital in Excess of Par Value, Common Stock		64,000
c.	Cash	44,500
	Accounts Receivable	17,500
	Building	82,500
	Notes Payable		59,900
	Common Stock, $25 Par Value		54,600
	Paid-In Capital in Excess of Par Value, Common Stock		30,000
d.	Cash	150,000
	Common Stock, $25 Par Value		77,000
	Paid-In Capital in Excess of Par Value, Common Stock		73,000

Required: 2. How many shares of common stock are outstanding at year-end? 3. What is the total paid-in capital at year-end?