please show all work and explain.... explain well please

On January 1, 2018, Rhapsody Corp., a closely held corporation, issued 5% bonds with a maturity value of $81,900, together with 1,440 shares of its $2 par value common stock, for a combined cash amount of $123,006. The market value of Rhapsodys stock is uncertain. If the bonds had been issued separately they would have sold at 104.

What amount will Rhapsody increase its TOTAL PAID IN CAPITAL upon issuing the stock?