Prior to being united in a business combination, Atkins, Inc., and Waterson Corporation had the fol¬ lowing stockholders’ equity figures:

Common stock ($1 par value) Additional paid-in capital . . Retained earnings.

Atkins Waterson

$180,000 $ 45,000 90,000 20,000 300,000 110,000 Atkins issues 51,000 new shares of its common stock valued at $3 per share for all of the out¬ standing stock of Waterson. Assume that Atkins acquires Waterson. Immediately afterward, what are consolidated Additional Paid-In Capital and Retained Earnings, respectively?

a. $104,000 and $300,000.

b. $110,000 and $410,000.

c. $192,000 and $300,000.

d. $212,000 and $410,000.