Long-term debt$67,000,000

Preferred stock4,200,000

Common stock ($1 par value)17,000,000

Capital surplus47,000,000

Accumulated retained earnings137,000,000

During the past year, the company issued 12 million shares of new stock at a total price of $62 million, and issued $37 million in new long-term debt. The company generated $13 million in net income and paid $4 million in dividends.

I am having trouble computing capital surplus, I appreciate any help.