On January 2, 2011, Al-Bayan Corporation issues 25,000 shares of its own $10 par common stock for all the outstanding stock of Al-Eshraq Corporation in an acquisition. Al-Eshraq is dissolved. In addition, Al-Bayan pays $40,000 for registering and issuing securities and $60,000 for other costs of combination. The market price of Al-Bayans stock on January 2, 2011, is $60 per share. Relevant balance sheet information for Al-Bayan and Al-Eshraq Corporations on December 31, 2010, just before the combination