The corporate charter of Kunkel Company authorized the issuance of 27 million, $1 par common shares. During 2024, its first year of operations, Kunkel had the following transactions: January 1 Sold 4 million shares at $32 per share June 3 Purchased 19 million shares of treasury stock at $35 per share December 28 Sold the 3 million shares of treasury stock at $37 per share What amount should Kunkel report as additional paid-in capital in its December 31, 2024, balance sheet