Eton Corporation acquires Fairfield Company in a stock acquisition. Consideration paid is as follows: $80,000,000 Cash paid to former shareholders of Fairfield Fair value of $0.50 par stock issued to former shareholders of Fairfield, 2,000,000 shares Cash paid for registration fees on stock issued Cash paid for outside merger consultants 30,000,000 2,000,000 3,500,000 The entry to record the acquisition on Eton's books includes a credit to additional paid-in capital for: a. $30,000,000 b. $29,000,000 C. $28,000,000 d. $27,000,000