Oxygen Co. 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. General Journal Debit Credit a. Cash 300,000 Common Stock, $25 Par Value 230,000 Paid-In Capital in Excess of Par Value, Common Stock 70,000 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 45,000 Accounts Receivable 16,000 Building 82,600 Notes Payable 59,700 Common Stock, $25 Par Value 53,900 Paid-In Capital in Excess of Par Value, Common Stock 30,000 d. Cash 140,000 Common Stock, $25 Par Value 78,000 Paid-In Capital in Excess of Par Value, Common Stock 62,000

1. How many shares of common stock are outstanding at year-end? Number of outstanding shares

2. What is the amount of minimum legal capital (based on par value) at year-end? Minimum legal capital

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

4. What is the book value per share of the common stock at year-end if total paid-in capital plus retained earnings equals $789,000? Book value per common share $