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An analysis of stockholders' equity of Hahn Corporation as of January 1, 2014, is as follows: Common stock, par value $20; authorized 100,000 shares; issued

An analysis of stockholders' equity of Hahn Corporation as of January 1, 2014, is as follows:

Common stock, par value $20; authorized 100,000 shares;

issued and outstanding 90,000 shares $1,800,000

Paid-in capital in excess of par 800,000

Retained earnings 760,000

Total $3,360,000

Hahn uses the cost method of accounting for treasury stock and during 2014 entered into the following transactions:

Acquired 2,500 shares of its stock for $75,000.

Sold 2,000 treasury shares at $35 per share.

Sold the remaining treasury shares at $20 per share.

Assuming no other equity transactions occurred during 2014, what should Hahn report at December 31, 2014, as total additional paid-in capital?

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