Val's Marina Supply has 11,000 shares of stock outstanding with a par value of $1 per share and a market value of $28 per share. The balance sheet shows $10,000 in the common stock account, $61,000 in the capital in excess of par account, and $81,800 in the retained earnings account. The firm just announced a 100 percent stock dividend. What is the value of the capital in excess of par account after the dividend?