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On January 2, 2018, the first year of operations

On January 2, 2018, the first year of operations, Brunswick Corp.,

issued 15,000 shares of $10 par value common stock for $15 per share.  On July 1, 2018, Alpha Corp., 2,000 of these shares were reacquired for $16 each. On September 1, 2018 Brunswick Corp. reissued 900 shares of its treasury stock for $21 per share. No other stock transactions occurred during the rest of fiscal year 2018. Use this information to determine the dollar amount that Alpha will report on its fiscal year 2018 Balance Sheet for Paid in Capital Treasury Stock.

 
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