Zaba Company is incorporated at the beginning of this year and engages in a number of transactions. The following journal entries impacted its stockholders' equity during its first year of operations. Cash 120,000 Common Stock, $1 Par Value Paid-In Capital in Excess f 3,000 Paralue, Common Stock 117,000 b. 40,000 Common Stock, $I Par Vake Paid-In Capital in Excess of 1,000 Par Value, Common Stock 39,000 Cash Accounts Receivable Building 13,300 8,000 37,000 Notes Payable 18,300 800 Common Stock, SI Par Value Pald-In Capital in Excess of Par Value, Common Stock 39,200 d. Cash 60,000 1,200 Paid-In Capital in Excess of Par Value, Common Stock... Required 1. Explain the transaction(s) underlying each journal entry (a) through (d). 2. How many shares of common stock are outstanding at year-end? 3. What is the amount of minimum legal capital (based on par value) at year-end? 4. What is the total paid-in capital at year-end? 5. What is the book value per share of the common stock at year-end if total paid-in capital plus retained earnings equals $283,000