J & J Inc. has one class of common shares. On incorporation, J & J Inc. issues 1,000 common shares to Bob for $10,000 ($10 per share), 1,000 common shares to Susie for $20,000 ($20 per share), and 1,000 common shares to Ernie for $30,000 ($30 per share). What is the total PUC that Ernie is entitled to and what is his total ACB