Jessica Company incurred Start-up and Organization Costs on January 1, 2010: (1) attorneys fees with a market value of $40 000, paid with 24 000 shares of $1 par value common stock; (2) incorporation fees of $12 000; (3) printed stock certificates fees of $5 000; (4) registration fees of the initial stock of $2 000. REQUIRED: Calculate the total Start-up and Organization Costs. SHOW WORKING