Inkaid co. 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. 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: 2. how many shares of common stock are outstanding at year-end? 3. what is the total paid-in capital at year-end? 4. what is the book value per share of the common stock at year-end if total paid-in capital plus retained earnings equals $695,000?