Sadie Corporation's stockholders' equity at December 31, 2015 included the following:

6% Preferred stock, $10 par value	$20,000
Common stock, $1 par value	$112,000
Other paid-in capital common	$66,000
Retained earnings	$ 47,500
Total equity	$245,500

Pilga Corporation purchased a 30 percent interest in Sadie's common stock from other shareholders on January 1, 2016 for $71,000. If Sadie's preferred stock is cumulative and there are two years' dividends in arrears, what is Pilga's share of the underlying book value of Sadie's common stock on January 1, 2016? Use whole dollars with commas and a minus sign if it is understated.