Long-term debt$67,000,000 Preferred stock 4,200,000 Common stock ($1 par value) 17,000,000 Capital surplus 47,000,000 Accumulated retained earnings

Long-term debt$67,000,000   

Preferred stock 4,200,000   

Common stock ($1 par value) 17,000,000   

Capital surplus 47,000,000   

Accumulated retained earnings 137,000,000 

During the past year, the company issued 12 million shares of new stock at a total price of $62 million, and issued $37 million in new long-term debt. The company generated $13 million in net income and paid $4 million in dividends.

I am having trouble computing capital surplus, I appreciate any help.