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Additional paid-in capital? Just need help with something I thought was super simple. I calculated the answer for additional paid in capital by subtracting 1

Additional paid-in capital?

Just need help with something I thought was super simple. I calculated the answer for additional paid in capital by subtracting 1 from original avg. price issue per share (which I got correct) which was 4.23. I did 3.23 x 780000 = 2519400 but I'm still getting it wrong. :/

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The balance sheet caption for common stock is the following: Common stock without par value, 3,800,000 shares authorized, 780,000 shares issued, and 690,000 shares outstanding $ 3,300,000 Required: a. Calculate the average price at which the shares were issued. b. If these shares had been assigned a stated value of $1 each, show how the caption here would be different. c. If a cash dividend of $0.16 per share were declared, calculate the total amount of cash that would be paid to stockholders. d. What accounts for the difference between issued shares and outstanding shares? X Answer is complete but not entirely correct. Required A Required B Required C Required D If these shares had been assigned a stated value of $1 each, show how the caption here would be different. $ 780,000 Common stock at stated value of $1 per share; 3,800,000 shares authorized, 780,000 issued and 690,000 shares outstanding Additional paid in capital Total paid in capital 2,519,400 $3,299,400

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