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 $300,000$

Common Stock, $$25$ Par Value $250,000$

Paid$-$In Capital in Excess of Par Value, Common Stock $50,000$

b$.$ Organization Expenses $150,000$

Common Stock, $$25$ Par Value $125,000$

Paid$-$In Capital in Excess of Par Value, Common Stock $25,000$

c$.$ Cash $43,000$

Accounts Receivable $15,000$

Building $81,500$

Notes Payable $59,500$

Common Stock, $$25$ Par Value $50,000$

Paid$-$In Capital in Excess of Par Value, Common Stock $30,000$

d$.$ Cash $120,000$

Common Stock, $$25$ Par Value $75,000$

Paid$-$In Capital in Excess of Par Value, Common Stock $45,000$

Required:

How many shares of common stock are outstanding at year$-$end?

What is the total paid$-$in capital at year$-$end?