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		235,000
	Paid-In Capital in Excess of Par Value, Common Stock		55,000
b.	Organization Expenses	190,000
	Common Stock, $25 Par Value		125,000
	Paid-In Capital in Excess of Par Value, Common Stock		65,000
c.	Cash	45,500
	Accounts Receivable	18,000
	Building	81,600
	Notes Payable		59,600
	Common Stock, $25 Par Value		55,500
	Paid-In Capital in Excess of Par Value, Common Stock		30,000
d.	Cash	145,000
	Common Stock, $25 Par Value		79,000
	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?