2. on march 10, P company issued 1,000,000 of its common shares with par value of $20 to acquire S company. The fair value of the stock at that time was $40 per share. P company incurred the cost of registering and issuing the securities for $200,000, cost of printing the shares for % 50,000, cost of accountants for business combination for $100,000, cost of delivering the securities for %20,000 and cost for transferring of S company for $30,000. calculate the additional paid-in capital that should be recorded by P company from the transaction.