On July 1, TruData Company issues 13,600 shares of its common stock with a $5 par value and a $40 fair value in exchange for all of Webstat Companys outstanding voting shares. Webstats precombination book and fair values are shown along with book values for TruDatas accounts as follows: Items TruData Book Values Webstat Book Values Webstat Fair Values Revenues (1/1 to 7/1) $ (315,800) $ (154,000) 0 Expenses (1/1 to 7/1) 184,000 74,000 0 Retained earnings, 1/1 (136,000) (158,000) 0 Cash and receivables 142,000 78,000 $ 78,000 Inventory 182,000 144,000 182,000 Patented technology (net) 248,000 192,000 214,000 Land 382,000 214,000 246,000 Buildings and equipment (net) 112,000 84,000 84,000 Liabilities (510,000) (374,000) (352,000) Common stock (280,000) (62,000) 0 Additional paid-in capital (8,200) (38,000) 0 On its acquisition-date consolidated balance sheet, what amount should TruData report as common stock