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A company issues 1 0 0 , 0 0 0 shares of common stock for $ 1 0 per share, $ 1 par value on

A company issues 100,000 shares of common stock for $10 per share, $1 par value on January 1. On February 1, the company repurchases 5,000 shares of its own common stock for $15 per share. On March 1, the company reissues those 5,000 shares of treasury stock for $20 per share. For the journal entry on March 1, what is the amount that the company would credit APIC for?

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