On January 1, 2013 Pinto Company exchanged 10,000 shares of its $80 par value common stock for all the outstanding stock of Sutton Company in a stock acquisition. Pinto incurred $30,000 of legal fees associated with the combination and $20,000 of stock issue costs. At the date of combination, the following information was available: Fair value of Sutton's net identifiable assets: $1150000 Market value of pinto's shares: $120 per share Sutton's stockholders equity section of its December 31, 2012 balance sheet: Common Stock, $5 par.........$200,000 Additional Paid-In Capital.. 100,000 Retained Earnings.............. 700,000 Required: Merger expense equals? The excess of the fair market value of the net identifiable assets of the Sutton Company over its net book value equals? The goodwill equals? In the journal entry for the above acquisition, the credit to Common stock would equal