( 51 ) Asp Co. was organized on January 2, Year 4, with 30,000 authorized shares of $10 par common stock. During Year 4, the corporation had the following capital transactions: January 5 - Issued 20,000 shares at $15 per share July 14 - Purchased 5,000 shares at $17 per share December 27 -- Reissued the 5,000 shares held in treasury at $20 per share Asp used the par-value method to record the purchase and reissuance of the treasury shares. It had no prior treasury stock transactions. In its December 31, Year 4, balance sheet, what amount should Asp report as additional paid-in capital