On January 1, 2018, Marshall Company acquired 100 percent of the outstanding common stock of Tucker Company. To acquire these shares, Marshall issued $283,000 in long-term liabilities and 20,000 shares of common stock having a par value of $1 per share but a fair value of $10 per share. Marshall paid $20,500 to accountants, lawyers, and brokers for assistance in the acquisition and another $5,500 in connection with stock issuance costs.

Prior to these transactions, the balance sheets for the two companies were as follows:

	Marshall Company Book Value				Tucker Company Book Value
Cash	$	84,600			$	32,400
Receivables		326,000				133,000
Inventory		387,000				169,000
Land		218,000				230,000
Buildings (net)		463,000				271,000
Equipment (net)		253,000				50,400
Accounts payable		(152,000	)			(45,600	)
Long-term liabilities		(433,000	)			(283,000	)
Common stock$1 par value		(110,000	)
Common stock$20 par value						(120,000	)
Additional paid-in capital		(360,000	)			0
Retained earnings, 1/1/18		(676,600	)			(437,200	)

Note: Parentheses indicate a credit balance.

In Marshalls appraisal of Tucker, it deemed three accounts to be undervalued on the subsidiarys books: Inventory by $8,300, Land by $23,200, and Buildings by $42,200. Marshall plans to maintain Tuckers separate legal identity and to operate Tucker as a wholly owned subsidiary.

QUESTION: WHAT AMOUNT WILL BE FOR PAID-IN CAPITAL AND RETAINED EARNINGS?