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Smart Corporation was organized on January 1, 2019, with authorized capital of 1,500,000 shares of $1 par value common stock. During 2019, Sandoz issued

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Smart Corporation was organized on January 1, 2019, with authorized capital of 1,500,000 shares of $1 par value common stock. During 2019, Sandoz issued 1,125,000 shares at $15 per share; purchased 3,000 shares of treasury stock at $20 per share; and sold 2,000 shares of treasury stock at $18 per share. What is the amount of Additional Paid-in Capital for Common Stock (APIC - CS) at December 31, 2012?

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