Green acquired

100%

of Vega on January 1,2022 , by issuing 10,500 shares of its

$10

par value common stock with a fair value of

$95

per share. On January 1,2022 , Vega's 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.\ Compute the December 31, 2026, consolidated additional paid-in capital.

Green acquired 100% of Vega on January 1,2022 , by issuing 10,500 shares of its $10 par value common stock with a fair value of $95 per share. On January 1,2022 , Vega's 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. Compute the December 31, 2026, consolidated additional paid-in capital