Ayayai Corp. has issued 90,000 shares of $4 par value common stock. It was authorized 490,000 shares. The paid-in capital in excess of par value on...

Ayayai Corp. has issued 90,000 shares of $4 par value common stock. It was authorized 490,000 shares. The paid-in capital in excess of par value on the common stock is $257,000. The corporation has reacquired 6,000 shares at a cost of $45,000 and is currently holding those shares. It also had accumulated other comprehensive income of $60,000.