5. On September 1, Jackson Corp, a closely held corporation issued 6% bonds with maturity value of $120,000, together with 2000 shares of $5 par value common stock for a combined amount of $220,000. The market value of the stock cannot be ascertained. If the bonds were issued separately, they would have sold for $80,000 on an 8% effective yield basis. What should Jackson record for additional paid in capital on the issuance of the stock