Following are selected accounts for Gemini Corporation and Mars Company as of December 31, 2019. Several of Gemini's accounts have been omitted.

• Gemini Mars
• Revenues $900,000 $500,000
• Cost of Goods Sold 360,000 200,000
• Depreciation expense 140,000 40,000
• Other expenses 100,000 60,000
• Equity in Mars' Income ?
• Retained Earnings, 1/1/19 1,350,000 1,200,000
• Dividends 195,000 80,000
• Current Assets 300,000 1,380,000
• Land 450,000 180,000
• Building (Net) 750,000 280,000
• Equipment (Net) 300,000 500,000
• Liabilities 600,000 620,000
• Common Stock 450,000 80,000
• Additional Paid-in Capital 75,000 320,000 Gemini acquired 100% of Mars on January 1, 2015, by issuing 10,500 shares of its $10 par value common stock with a fair value of $95 per share. On January 1, 2015, Mars' land was undervalued by $40,000, its buildings were overvalued by $30,000, and equipment was undervalued by $80,000. The buildings have a 20-year life and the equipment has a 10-year life. $50,000 was attributed to an unrecorded trademark with a 16-year remaining life. There was no goodwill associated with this investment. The book value of Mars at Jan 1, 2015 was 857,500. Compute the December 31, 2019, consolidated additional paid-in capital.