14" Healthy Cereal Company (Healthy) acquired 100% of Grain Mills, Inc. outstanding stock on June 30, by exchanging 250,000 shares of common stock (par value $2) with a fair (market) value of $6,250,000 on that date. To finalize the transaction, Healthy paid $75,000 in stock registration fees and $50,000 in legal fees. Based on the above, which account below does not properly reflect the amount that would be recognized in the journal entry made by Healthy to record the acquisition and associated fees? O Cash 125,000 (credit) Additional paid-in capital 5,750,000 (credit) Investment in subsidiary 6,250,000 (debit) O Common stock 500,000 (credit)