A Company Reports the Following Stockholders' Equity Compute the (1)number of Common Shares Outstanding and (2)book Value

A company reports the following stockholders' equity:
$\begin{array}{|l|l|} \hline \text { Paid-in Capital: } &\\ \hline \text { Common stock, \$2 par, 5,000,000 shares authorized } &\$3,000,000\\\hline \text { Paid-in capital in excess of par, Common stock } &1,300,000\\\hline \text { Total paid-in capital } &\$4,300,000\\\hline \text { Retained earnings} &1,400,000\\\hline \text { Total stockholders equity } &\$5,700,000\\\hline \end{array}$

Compute the (1)number of common shares outstanding and (2)book value per common share.