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 310,000 Common Stock, $25 Par Value 250,000 Paid-In Capital in Excess of Par Value, Common Stock 60,000 b. Organization Expenses 190,000 Common Stock, $25 Par Value 126,000 Paid-In Capital in Excess of Par Value, Common Stock 64,000 c. Cash 43,500 Accounts Receivable 18,000 Building 82,200 Notes Payable 59,700 Common Stock, $25 Par Value 54,000 Paid-In Capital in Excess of Par Value, Common Stock 30,000 d. Cash 150,000 Common Stock, $25 Par Value 80,000 Paid-In Capital in Excess of Par Value, Common Stock 70,000 Required: 2. How many shares of common stock are outstanding at year-end? 3. What is the total paid-in capital at year-end?