On July $1,$ TruData Company issues $12,800$ shares of its common stock with a $$5$ par value and a $$35$ fair value in exchange for all of Webstat Company's outstanding voting shares. Webstat's precombination book and fair values shown along with book values for TruData's accounts as follows:

its acquisition$-$date consolidated balance sheet, what amount should TruData report as common stock?

Multiple Choire