The stockholders' equity section of the January 1, 2019 balance sheet for TL Company is given below: Common stock, $8 par .......................... $232,000 Paid-in capital  common stock ................ 319,000 Treasury stock (12,000 shares at $13 cost) .... 156,000 Paid-in capital  treasury stock .............. 12,000 Retained earnings ............................. 71,000 TL Company entered into the following transactions during the month of January: January 6 Re-issued 2,000 of the treasury shares for $9 per share January 14 Re-issued 3,000 of the treasury shares for $11 per share January 19 Issued 4,500 shares of previously un-issued common stock for $22 per share January 28 Re-issued 3,500 of the treasury shares for $17.50 per share Calculate the balance in the paid-in capital - treasury stock account after all of the above transactions have been recorded and posted.