Barton Corporation's December $31,2022$ balance sheet showed the following:

$8\%$ preferred stock, $$10$ par value, cumulative,

$50,000$ share authorized; $20,000$ shares issued

$$500,000$

Common stock, $$10$ par value, $4,000,000$ shares authorized;

$2,600,000$ shares issued, $2,560,000$ shares outstanding.

$26,000,000$

Paid$-$in capital in excess of par value $-$ preferred stock

$1,500,000$

Paid$-$in capital in excess of par value $-$ common stock

$38,000,000$

Retained earnings.

$11,400,000$

Barton's total paid$-$in capital was

$$53,200,000.$

$$54,600,000.$

$$66,000,000.$

$$77,400,000.$