12. Bullen Inc. acquired 100% of the votrg 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: Bullen Book Value VickerVicker Book Yalus Value Fair Retained earnings, 1/1/15 Cash and receivables Inventory Land Buildings (net) Equipment (net) Liabilities Common stock Additional paid-in capital $250,000 $240,000 70,000 $70,000 170,000 230,000 170,000 210,000 280,000 220,000 240,000 480,000 240,000 270,000 120,000 650,000 430,000 420,000 360,000 90,000 90,000 80,000 40,000 20,000 Assume that Bullen issued 12,000 shares of common stock with a $5 par value and a $42 fair value for all of the outstanding shares of Vicker. What will be the consolidated Additional Paid- In Capital 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. S380,000 and $250,000. D. $464,000 and $250,000. C. E. $464,000 and $420,000