Allsap Company was acquired by Dunyain Corporation on January 1, 20X1, through an exchange of common shares in a business combination recorded as a purchase. All of Allsap's assets and liabilities were immediately transferred to Dunyain Corporation. Dunyain reported total par value of shares outstanding of $218,400 and $327,600 and additional paid-in capital of $370,000 and

$650,800 immediately before and after the business combination, respectively.

a. Assuming Dunyain's common stock had a market value of $25 per share at the time of exchange, what number of shares were issued?

b. What is the par value per share of Dunyain's common stock?

c. Assuming Allsap's identifiable assets had a fair value of $476,000 and its liabilities had a fair value of $120,000, what amount of goodwill did Dunyain record at the time of the business combination?