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Zigma corporation is authorized to issue 2,000,000 shares of $4 par value capital stock

Zigma corporation is authorized to issue 2,000,000 shares of $4 par value capital stock. The corporation issued half the stock for cash at $8 per share, earned $336,000 during the first three months of operation, and declared a cash dividend of $60,000. At the end of the year, what is the balance in additional paid-in capital?

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