multiple choice options:

A) 68,000

B) 304,000

C) 353,000

D) 372,000

On July 1. TruData Company issues 9,800 shares of its common stock with a $5 par value and a $50 fair value in exchange for all of Webstat Company's outstanding voting shares. Webstat's precombination book and fair values are shown below along with book values for TruData's accounts. Revenues (1/1 to 7/1) Expenses (1/1 to 7/1) Retained earnings, 1/1 Canh and receivables Inventory Patented technology (net) Land Buildings and equipment (net) Liabilities Common stock Additional paid-in capital Trubata Webatat Webstat Book Values Book Values Fair Values $ (331,800) $ (150,000) 170,000 100,000 (134,000) (148,000) 176,000 72,000 $ 72,000 170,000 152,000 180,000 258,000 186,000 214.000 410,000 200,000 260,000 100,000 74,000 74,000 (504,000) (380,000) (356,000) (304,000) (68,000) (10,200) (38,000) On its acquisition-date consolidated balance sheet, what amount should TruData report as common stock