At December 31, 2010, the records of Seacrest Enterprises provided the following selected and incomplete data:
| Common stock (par $0.50; no changes during 2010). |
| Shares authorized, 10,000,000. |
| Shares issued, ? ; issue price $10 per share. |
| Shares held as treasury stock, 50,000 shares, cost $11 per share. |
| Net income for 2010, $2,400,000. |
| Common stock account $750,000. |
| Dividends declared and paid during 2010, $1 per share. |
Retained earnings balance, January 1, 2010, $36,400,000.
The balance in the Additional paid-in capital account would be $_____ ??
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