12. Bullen Inc. acquired 100% of the voting common stock of Vicker Inc. on January 1, 2013. The book value and fair value of Vicker's accounts on that date (prior to creating the combination) follow, along with the book vakue of Bullen's accounts: Vicker Book Value S250,000 Vicker Fair Yalue Valus Retained earnings. 1/1/15 Cash and receivables Inventory S240,000 230,000 280,000 480,000 120,000 650,000 360,000 20,000 70,000 $70,000 170,000 210,000 220,000 240,000 240,000 270,000 90,000 90,000 430,000 420,000 Buildings (net) Equipment (net) Common stock Additional paid-in capital 80,000 Assume that Bullen issued 12,000 shares of common stock wih a $5 par value and a $42 fai vahue for all of the outstanding shares of Vicker. What will be the consolidated Addtional Pail- In Capial and Retained Earnings (January 1, 2013 balances) as a result of this acquisition transaction? A. $60,000 and $490,000. B. $60,000 and $250,000. C. $380,000 and $250,000 D. E. -) $464,000) and S25000 $464,000 and $420,000