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On January 1, 2018, Rhapsody Corp., a closely held corporation, issued 5% bonds with a maturity value of $82,000, together with 1,210 shares of its $2 par value common stock, for a combined cash amount of $120,086. The market value of Rhapsodys stock is uncertain. If the bonds had been issued separately they would have sold at 103. What amount should Rhapsody credit to additional paid-in capital (or paid-in capitalexcess of par) upon issuing the stock?