Example 2 aTbk issued 1,000,000 of its common shares with par value of $20 to March 10, PT Pratama nipr SumberTbk. The fair Valte gf the stock at the was in $40 per share. PT PratamaTbk the cost of registering and issuing the securities of $50,000, cost of accountants for the business combination for $110,000, cost of delivering the securities for $20,000 and cost for transferring the assets of PT SumberTbk for $30,000. acquire aTbk and PT SumberTbk. What would be the additional paid- Record the transactions for PT Pratam in capital for this transaction? (Hint don't forget the T-account for the additional paid-in capital]