Journal entries and balance sheet for an acquisition

On January $2,2016,$ Pam Corporation issues its own $$10$ par common stock for all the outstanding stock of Sun Corporation in an acquisition. Sun is dissolved. In addition, Pam pays $$40,000$ for registering and issuing securities and $$60,000$ for other costs of combination. The market price of Pam's stock on January $2,2016,$ is $$60$ per share. Relevant balance sheet information for Pam and Sun Corporations on December $31,2015,$ just before the combination, is as follows $($in thousands$)$:

$\backslash$table$[[,$Pam Historical Cost,Sun Historical Cost,Sun Fair Value$],[$Cash$,$$$240,$$$20,$$$20$