18. Prior to being united in a business combination, Lee Inc. and Torrance Inc. had the following stockholders' equity figures: Lee Torrance Common stock ($1 par value) $200,000 $54,000 Additional paid-in capital 110,000 25,000 Retained earnings 360,000 130,000 Lee issued 56,000 new shares of its common stock valued at $3.25 per share for all of the outstanding stock of Torrance. Assume that Lee acquired Torrance on January 1, 2020. At what amount did Lee recored investment in Torrance? Your answer: 3.25X56000=182000 19. Based on the same information in Question 18, immediately afterwards, what is consolidated Common Stock? Your answer: 20. Based on the same information in Question 18, immediately afterwards, what is consolidated retained earnings? Your answer: 21. Based on the same information in Question 18, immediately afterwards, what is the consolidated additional paid-in capital? Your