Tim Howard Gloves issued 5.50% bonds with a face amount of $27 million, together with 10 million shares of its $1 par common stock, for a combined cash amount of $50 million. The fair value of Howard's stock cannot be determined. The bonds would have sold for $21 million if issued separately. For this transaction, Howard should record paid-in capital-excess of par in the amount of: Multiple Choice \$13 million \$19 million \$15 million \$29 million