A company issues 500 shares of $10 par value common stock and 200 shares of $100 par value preferred stock for a lump sum of $188,000. At the issuance, the market price of the common shares is $80 each and market price of the preferred is $300 each. In the journal entry to record the issuance, how much should be recorded for Paid-in Capital in Excess of Par Common Stock?