Miller Company and Gordon Company merge in a pooling of interests. Miller Company issues 12,500 shares with market value of \(\$ 150,000\) for 100 percent of Gordon's shares, which have a book value of \(\$ 125,000\). Data for the two companies before the merger are shown below.

Construct the pooled stockholders' equity accounts. Assume that Miller Company's stock has a par value per share of a \(\$ 4\).
b \(\$ 6\).
c \(\$ 10\)
d \(\$ 12\).

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Common Stock (at par) Additional Paid-in Capital Retained Earnings Stockholders' Equity Miller Company Gordon Company $ 20,000 30,000 $100,000 50,000 200,000 75,000 $350,000 $125,000