On January 1, 202, Plend Corporation acquired all of Stork Corporation's assets and liabilities by issuing shares of its common stock. Partial balance sheet data for the companies prior to the business combination and immediately following the combination are as follows: Assets Cash Accounts Receivable Inventory Buildings & Equipment (net) Goodwill Total Assets Liabilities and Equities Accounts Payable Bonds Payable Bond Premium Common Stock, $5 par Additional Paid-In Capital Retained Earnings Total Liabilities & Equities Required: Plend Corp. Book Value Stork Corp. Book Value Combined Entity $ 51,000 71,000 61,000 311,000 $ 21,000 41,000 $ 72,000 $494,000 $229,000 $ 43,000 161,000 6,000 $ 25,000 81,000 111,000 51,000 76,000 39,000 324,400 97,000 33,000 ? $494,000 $229,000 $ ? 46,000 121,000 110,000 118,000 452,000 ? $ ? $ 68,000 242,000 6,000 138,000 a. What number of shares did Plend issue to acquire Stork's assets and liabilities? Number of shares b. What was the total market value of the shares issued by Plend? Market value of shares