On January 1, 2008, Jeremiah Corporation had 40,000 of $12 par value common stock outstanding. On June 1, 2008, Jeremiah Corporation issued 10,000 shares of its common stock at $17 per share. On November 30, 2008, Jeremiah Corporation acquired 6,000 shares of Treasury Stock for $17 per share. The balance in Common Stock on December 31, 2004, as shown on the Statement of Stockholders' Equity is?