Big Company purchases Small Company on 12/31/X3. On that date, the fair value of Big Company's stock is $40 per share On 12/31/X3: Big Company issues 3,000 shares of common stock to the Small Company shareholders for the purchase Big Company pays $13,000 in legal fees and $5,000 in costs related to issuing the new shares The separate company balance sheets just prior to recording the transactions above are as follows Balance Sheet Amounts Big Co Small Co 19,0 62,00 54,0 177,000 83,000 205,000 726,000 1,091,000 213,000 counts Receivable Inventory Buildings & Equipment (net) 135 Total assetS counts Payable Total liabilities 8,0 213,00 mmon Stock ($10 par) ditional paid in capital 145,000 358,000 475,000 20,00 16,00 84,0 Retained Earnings Total equity 978,00 120,00 Total liabilities and equity 1,191,000 135 1. After recording the acquisition, what is the balance on the separate balance sheet for Big Company in the Common Stock account? 2. After recording the acquisition, what is the balance on the separate balance sheet for Big Company in the Additional paid in capital account? 3. After recording the acquisition, what is the balance on the separate balance sheet for Big Company in the Retained Earnings account? 3. After recording the acquisition, what is the balance on the consolidated balance sheet in the Retained Earnings account