The stockholders' equity account balances of Kay Corporation for 2020 are given below:  January 1 December 31 Common stock ($12 par, 54,000 shares outstanding) ..... 648,000 720,000 Paid-in capital  common stock ........................ 540,000 594,000 Treasury stock (10,000 share; $16 cost per share) ..... 160,000 36,800 Paid-in capital  treasury stock ...................... 5,000 ? Retained earnings ..................................... 425,000 ? During 2020, Kay Corporation entered into the following transactions: March 23 Re-issued 2,400 of the treasury shares for $13 per share June 9 Re-issued 3,700 of the treasury shares for $22 per share August 15 Issued 6,000 shares of previously un-issued common stock November 2 Re-issued 1,600 of the treasury shares for $14 per share December 18 Declared and paid a $3.75 dividend per share on the outstanding shares of common stock Kay Corporation reported a net income of $293,670 for 2020. Calculate the balance in the paid-in capital - treasury stock account at December 31, 2020.