Vaughn Corporation's December $31,2020$ balance sheet showed the following:

$6\%$ preferred stock, $$10$ par value, cumulative,

$30000$ shares authorized; $19000$ shares issued

$$190000$

Common stock, $$10$ par value, $3,000,000$ shares authorized;

$1,950,000$ shares issued, $1,920,000$ shares $20000000$ outstanding

Paid$-$in capital in excess of par value $-$ preferred stock

$57000$

Paid$-$in capital in excess of par value $-$ common stock $27700000$

Retained earnings

$9650000$

Treasury stock $(30,000$ shares$)$

$640000$

Vaughn's total paid$-$in capital was