Kinkaid 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 245,000
Paid-In Capital in Excess of Par Value, Common Stock 55,000

b. Organization Expenses 200,000
Common Stock, $25 Par Value 126,000
Paid-In Capital in Excess of Par Value, Common Stock 74,000

c. Cash 45,500
Accounts Receivable 20,000
Building 82,800
Notes Payable 59,500
Common Stock, $25 Par Value 58,800
Paid-In Capital in Excess of Par Value, Common Stock 30,000

d. Cash 138,000
Common Stock, $25 Par Value 79,000
Paid-In Capital in Excess of Par Value, Common Stock 59,000

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 $784,000?