Leslie acquires 100 percent of the outstanding voting shares of Marcie Company on January 1, 2013. To obtain these shares, Leslie pays $100,000 cash and issues 5,000 shares of $10 par value common stock on this date. Leslie's stock had a fair value of $18 per share. Leslie also pays an additional $2,500 in stock issuance costs. At date of acquisition, the book values and fair values of Marcie's net assets amounted to $140,000 and $165,000, respectively. How much additional paid-in capital was recorded as a result of the combination?