On July 1, TruData Company issues 10,000 shares of its common stock with a $5 par value and a $50 fair value in exchange for all of Webstat Companys outstanding voting shares. Webstats precombination book and fair values are shown below along with book values for TruDatas accounts. TruData Webstat Webstat Book Values Book Values Fair Values Revenues (1/1 to 7/1) $ (263,000 ) $ (138,000 ) Expenses (1/1 to 7/1) 144,000 94,000 Retained earnings, 1/1 (124,000 ) (158,000 ) Cash and receivables 176,000 64,000 $ 64,000 Inventory 164,000 144,000 180,000 Patented technology (net) 228,000 182,000 206,000 Land 416,000 206,000 256,000 Buildings and equipment (net) 114,000 74,000 74,000 Liabilities (528,000 ) (376,000 ) (342,000 ) Common stock (316,000 ) (60,000 ) Additional paid-in capital (11,000 ) (32,000 ) rev: 05_10_2017_QC_CS-88998, 05_18_2017_QC_CS-89463 On its acquisition-date consolidated balance sheet, what amount should TruData report as common stock?