Park acquired all of Spark's common stock for $10,000,000 cash and 4,100,000 shares of Park's $2 par common stock which had a $6 market price at the date of the purchase. Park paid $100,000 in stock registration costs related to the stock it issued and $50,000 in accounting and valuation fees. Below is information regarding Park and Spark on the date of acquisition Park's cash after the acquisition is $6,000,000, cash before the acquisition is If Park's capital stock par after the acquisition is $20,000,000, its capital stock before the acquisition is If Park's additional paid in capital (APIC) after the acquisition is $30,000,000, its APIC before the acquisition is If Park's retained earnings is $103,500,000 after the acquisition and related closing entries, its retained earnings before the acquisition is