Answer:
The amount of additional paid-in capital at December 31, 2020 is $97600.
Step-by-step explanation:
Additional paid-in capital from stock issuance 31400*(13-10) 94200
Additional paid-in capital from treasury stock 3400*(14-13) 3400
Additional paid-in capital at December 31, 2020 97600
Therefore, The amount of additional paid-in capital at December 31, 2020 is $97600.