15. Prior to being united in a business combination, Atkins, Inc., and Waterson Corporation had the following stockholders' equity figures: Atkins issues 51,000 new shares of its common stock valued at \$3 per share for all of the outstanding stock of 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