Example $29$ Presented below is information related to Fehr CorporationPaid$-$in Capital in Excess of par $-$ Common StockPaid$-$in Capital in Excess of Par $-$ Preferred Stock Calculate the total paid$-$in Capital related to the common stock Example $30$ Franco Company acquired $16,000$ shares of its own common stock at $\backslash (\backslash$$ $20\backslash )$ per share on February $5,20$X$3,$ and sold $8,000$ of these shares at $\backslash (\backslash$$ $27\backslash )$ per share on August $9,20$X$4.$ The market value of Franco's common stock was $\backslash (\backslash$$ $24\backslash )$ per share at December $31,20$X$3,$ and $\backslash (\backslash$$ $25\backslash )$ per share at December $31,20$X$4.$ The cost method is used to record treasury stock transactions. Prepare the journal entry to record the sale of treasury stocks. Example $31$ Starr Corporation was organized on January $1,20$x$4,$ with an authorization of $400,000$ shares of common stock with a par value of $\backslash (\backslash$$ $6\backslash )$ per share. During $20$x$4,$ the corporation had the following capital transactions: January $5-$ issued $225,000$ shares @ $\backslash$$$10$ per share July $28-$ purchased $30,000$ shares @ $\backslash$$$11$ per share December $31-$ Sold the $30,000$ shares held in treasury @ $\backslash$$$18$ per share Starr used the cost method to record the purchase and reissuance of the treasury shares. What is the total amount of paid$-$in capital $($excluding legal capital$)$ as of December $31,20$x$4?$