The Reigle Company had the following items on its December 31, 20X0, balance sheet and 20X0 income statement (in dollars except for number of shares outstanding): Cash and equivalents $ 60,000 Revenues 790,000 Notes payable 51,000 Long-term debt, excluding current portion 210,000 Accounts receivable, net 48,000 Provision for income taxes 60,000 Other long-term assets 110,000 Interest expense 55,000 Deferred income tax liability-long-term 44,000 Retained earnings 204,000 Income taxes payable 37,000 Cost of sales 470,000 Inventories 36,000 Prepaid expenses 15,000 Common stock (50,000 shares outstanding) 25,000 Property, plant, and equipment, at cost 580,000 Accounts payable 43,000 Interest income 15,000 Goodwill, patents, and trademarks 75,000 Current portion of long-term debt 16,000 Less: Accumulated depreciation 170,000 Selling and administrative expenses 150,000 Additional paid-in capital ? Prepare in proper form the December 31, 20X0, balance sheet and the 20X0 income statement for Reigle Company. Include the proper amount for additional paid-in capital.