Q5( 10%) common stock of Hamilton Company on January 1, 2018, when Cairns Company purchases 80 percent of the common stock of Hamilton com Hamilton has the following stockholders' equity accounts: Common stock--40,000 shares outstanding $100,000 Additional paid-in capital 75,000 Retained earnings, 1/1/18 560,000 Totals $735,000 To acquire this interest in Hamilton, Cairns pays a total of $592,000. The acquisition date fair value of the 20 percent noncontrolling interest was $148,000. Any excess fair value was allocated to goodwill, which has not experienced any impairment. On January 1, 2019, Hamilton reports retained earnings of $650,000. Cairns has accrued the increase in Hamilton's retained earnings through application of the equity method. On January 1, 2019, Hamilton issues 10,000 additional shares of common stock for $26 per share. Cairns acquires 8,000 of these shares. How will this transaction affect the parent company's Additional Paid-in Capital account