Tim Howard Gloves issued 6.00% bonds with a face amount of $29 million, together with 14 million shares of its $1 par common stock, for a combined cash amount of $54 million. The fair value of Howard's stock cannot be determined. The bonds would have sold for $23 million if issued separately. For this transaction, Howard should record paid-in capital-excess of par in the amount of Multiple Choice $11 million o O sormillion o O $10 million o O S13 million