The financial statements for Highland Corporation included the following selected information:

Common stock	$	465,000
Retained earnings	$	830,000
Net income	$	1,030,000
Shares issued		93,000
Shares outstanding		80,000
Dividends declared and paid	$	720,000

The common stock was sold at a price of $31 per share.

What is the amount o f additional paid-in capital?

What was the amount of retained earnings at the beginning of the year?

How many shares are in treasury stock?