Inkom Company had the following balances in the equity section of its balance sheet:

Common Stock (1000 shares, par $1)	$1,000
Paid-in-Capital, Excess of Par	39,000
Retained Earnings	50,000

Afterwards, Inkom declared and distributed a 2-for-1 stock split. At the time of the stock split, the fair value of the stock was $50 per share. Immediately after the completion of the stock split, determine the balance of Paid-in-Capital, Excess of Par?