Looking at part a. how would I calculate additional paid-in capital?

a. Received contributions of $64,000 in cash from five investors ( $12,800 each), a barn valued at $108,000, land valued at $94,000, and supplies valued at $16,000. Each investor received 7,000 shares of stock with a par value of $0.01 per share. b. Built a small barn for $66,000. The company paid half the amount in cash on April 1,2023 , and signed a three-year note payable for the balance. c. Provided $39,260 in animal care services for customers, all on credit. d. Rented stables to customers who cared for their own animals; received cash of $17,200. e. Received from a customer $4,000 to board her horse in May, June, and July (record as unearned revenue). f. Purchased hay and feed supplies on account for $6,210 to be used in the summer. g. Paid $2,840 in cash for water utilities incurred in the month. h. Paid $6,700 on accounts payable for previous purchases. i. Received $14,000 from customers on accounts receivable. j. Paid $10,000 in wages to employees who worked during the month. k. At the end of the month, purchased a two-year insurance policy for $6,000. I. Received an electric utility bill for $3,400 for usage in April; the bill will be paid next month. m. Paid $180 cash dividend to each of the five investors at the end of the month