Could you explain why Im wrong? I know the right answer, I only need explanation why Im wrong. In orange my wrong computation.

Please, answer if you know how to explain.

Thank you.

Berry Corporation has 100,000 shares of $10 par common stock authorized. The following transactions took place during 2017, the first year of the corporation's existence: Sold 20,000 shares of common stock for $13.50 per share. Issued 20,000 shares of common stock in exchange for a patent valued at $300,000. At the end of the Berry's first year, total paid-in capital amounted to Cas..20000 13.50) 270 000 Common Stock (20000 10) 200000 70 000 Paid-in Capital in Excess of Par-Com. atent commn pt 300000 Common Stock (20000* 10) Paid-in Capital in Excess of Par-Com. 200 000 100 000 Paid-in Capital- 70 000+ 100 000 170 000 Could you explain Why I'm wrong? I know that the right answer is (20,000 x $13.50)+ $300,000 $570,000