Petunia Corporation acquired 90 percent of the stock of Spring Company on January 1, 20X2, for $360,000. At that date, the fair value of the noncontrolling interest was $40,000. Springs balance sheet contained the following amounts at the time of the combination:

Petunia Corporation acquired 90 percent of the stock of Spring Company on January 1, 20X2, for $360,000. At that date, the fair value of the noncontrolling interest was $40,000. Springs balance sheet contained the following amounts at the time of the combination:

Cash	$ 20,000	Accounts Payable	$ 25,000
Accounts Receivable	60,000	Bonds Payable	75,000
Inventory	70,000	Common Stock	100,000
Buildings and Equipment (net)	350,000	Retained Earnings	300,000
Total Assets	$ 500,000	Total Liabilities & Equity	$ 500,000

During each of the next three years, Spring reported net income of $70,000 and paid dividends of $20,000. On January 1, 20X4, Petunia sold 3,000 shares of Springs $5 par value shares for $90,000 in cash. Petunia used the fully adjusted equity method in accounting for its ownership of Spring Company.

Based on the preceding information, in the journal entry recorded by Petunia for the sale of shares, Additional Paid-in Capital will be credited for:

During each of the next three years, Spring reported net income of $70,000 and paid dividends of $20,000. On January 1, 20X4, Petunia sold 3,000 shares of Springs $5 par value shares for $90,000 in cash. Petunia used the fully adjusted equity method in accounting for its ownership of Spring Company.

Based on the preceding information, in the journal entry recorded by Petunia for the sale of shares,