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 $260,000$

Common Stock, $$25$ Par Value $245,000$

Paid$-$In Capital in Excess of Par Value, Common Stock $15,000$

b$.$ Organization Expenses $170,000$

Common Stock, $$25$ Par Value $128,000$

Paid$-$In Capital in Excess of Par Value, Common Stock $42,000$

c$.$ Cash $45,500$

Accounts Receivable $17,000$

Building $81,800$

Notes Payable $59,800$

Common Stock, $$25$ Par Value $54,500$

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

d$.$ Cash $136,000$

Common Stock, $$25$ Par Value $77,000$

Paid$-$In Capital in Excess of Par Value, Common Stock $59,000$

Required:

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

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