Smart Company provides the following information relative to the shareholders’ equity section of the balance sheet:
|Common Stock, \$1 par value||\$200,000|
|Preferred Stock, no par value||\$100,000|
|TOTAL CONTRIBUTED CAPITAL||\$600,000|
Based on the information provided above, how much additional paid-in-capital relative to common stock will be reported in the shareholders’ equity section of the balance sheet?