1. The number of shares outstanding at the end of the period is 19,604 shares.
2. The total paid-in capital is $726,100.
What is the total paid-in capital?
The total paid-in capital is the sum of the total common stock at par value and the paid-in capital in excess (that is, the excess received over the par value).
Data and Calculations:
Par value = $25
Total Common Stock = $490,100 ($230,000 + $127,000 + $53,100 + $80,000)
Number of outstanding shares = 19,604 ($490,100/$25)
Thus, the number of outstanding shares can be determined by dividing the total value of the common stock by the par value.
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