On January 1.2021, the Mooby Company entered into o tansiction for toos of the outstanding common stock of Osorio Compacy To acquire these shares, Moody issued S400 in long: term liabilites and also issued 40 shares of common stock heving a par value of $1 per share but a fair valve of $10 per shave. Moody paid $20 to lawyers, accountants, and brokers for assictance in bringing about this acquisition. Another $15 was paid in connection wath stock issuance costs. Prior to these tebnsactons, the balance sheets for the two companies were as follows: Note: Parectheses indicate a creds balaice. What is the mpoure of poodwal arhing from thin acoustion