Please translate the following Chinese sentence into English. Change the word order if necessary. 7月2日,由哥廷根大学(University of Gottingen)、北京外国语大学、南京大学三校合作共建的孔子学院正式成立。
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A company has 40,000 shares of common stock outstanding. The stockholders' equity applicable to common shares is $470,000, and the par value per common share is $10. To compute the book value per shar