On january 1, 2015, crimson corp., a closely held corporation, issued 5% bonds with a maturity value of $90,000, together with 1,500 shares of its $3 par value common stock, for a combined cash amount of $121,800. the market value of crimson’s stock is uncertain. if the bonds had been issued separately they would have sold at 102. what amount should crimson report for additional paid-in capital (or paid-in capital--excess of par) upon issuing the stock?