Due to a lack of cash, Johannesson&Johannesson issued 5.50% bonds which had a face amount of $27 million. The company also issued 10 million shares of its $1 par common stock. The combined cash amount raised was $50 million. The fair value of Johannesson&Johannesson's stock can't be determined, since it is unlisted. Johannesson&Johannesson knows, though, that the bonds would have sold for $21 million if they were issued separately. What is the total amount that Johannesson&Johannesson should record as paid-in capitalexcess of par due to these transactions?