Neill Company purchases 80 percent of the common stock of Stamford Company on January 1, 2017, when Stamford has the following s equity accounts: Common stock-40,000 shares outstanding Additional paid-in capital Retained earnings, 1/1/17 Total stockholders equity 100,000 75,000 540,000 715,000 To acquire this interest in Stamford, Neill pays a total of $592.000. The acquisition-date fair value of the 20 percent noncontrolling interest was $148.000. Any excess fair value was allocated to goodwill, which has not experienced any impairment. January 1, 2018, Stamford reports retained earnings of $620.000. Neill has accrued the increase in Stamford's retained earnings through application of the equity method. On January 1,2018, Stamford issues How will this transaction affect the parent company's Additional Paid-In Capital account? 10.000 additional shares of common stock for $25 per share. Neill acquires 8.000 of these shares. Multiple Choice Increases it by $82,300. Increases it by $20,500. Increases it by $36,40o. Has no effect on it